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2017 (7) TMI 232 - CESTAT HYDERABADRefund claim - rejection on the ground of time limitation - Section 27 of the CA, 1962 - Held that: - In the case of Surya Roshini Ltd., [1999 (1) TMI 168 - CEGAT, MUMBAI], the Hon'ble tribunal has clearly held that provisional payment of duty on court orders, is different from the provisional assessments under Section 18, as it was not ordered for any of the reasons specified in that section, and this observation squarely applies to the present case - it is prayed to remand the matter to the original adjudicating authority to re-adjudicate the case - appeal allowed by way of remand.
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