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2018 (1) TMI 434 - AT - CustomsRefund claim - time limitation - Section 11 B of CEA - CBEC Circular No.802/35/2004-CX dated 08.12.2004 - Held that: - the Revenue is duty bound to refund the amount paid as duty during course of investigation within three months from the date of order passed by the appellate Tribunal, unless and until there is a stay against the order of this Tribunal - Revenue was duty bound to refund the amount within three months from the date of the order of this Tribunal. As Revenue has failed to discharge the duty, therefore, the refund claim cannot be held as time barred. Appeal allowed.
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