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2016 (3) TMI 508 - AT - CustomsRefund claim in terms of Section 27 of the Customs Act - Rejected being time barred - Anti-dumping duty paid on PVC film - Exempted vide Notification No. 354/108/2010-TRU dated 24/01/2011 - Held that:- limitation prescribed under Section 27 would not be applicable to the refund of excess anti-dumping duty paid in terms of the provisional notifications, which attained finality subsequently. Also the refund is within the period of one year from the date of the final corrigendum issued to the provisionally assessed duty. Therefore the refund is granted. - Decided in favour of appellant with consequential relief
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