Home Case Index All Cases Customs Customs + HC Customs - 2018 (8) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (8) TMI 337 - HC - CustomsValidity of order passed by the Settlement Commission - Section 127B, sub-section (1) proviso (a) of CA - The conclusion of the Settlement Commission is that, the petitioner/applicant has failed to satisfy it that he has complied with the requirement of proviso (a) by producing a Show Cause Notice or referring to it at least in his application. Held that:- It is entirely for the petitioner to seek refund, but if he seeks it and the monies are lying with the Revenue beyond 30.9.2018, but without compliance with our direction, then, on receipt of the request from the petitioner made in writing, the said amount shall be refunded within a period of eight weeks from the date of receipt of that application. Petition disposed off.
|