Home Case Index All Cases Customs Customs + HC Customs - 2020 (1) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2020 (1) TMI 327 - HC - CustomsRefund Claim - time limitation - only contention of the appellants (Revenue) is that since the claim for refund was not made at the time of supply of goods, the said claim cannot be made belatedly - HELD THAT:- There are no merit in this appeal. It is undisputed that the goods supplied to Export Oriented Units at the relevant point of time was entitled for tax refund. Therefore, even though the tax that was paid at the time when the goods were exported it did not entitle the respondents to retain the same. Due to various reasons, tax was paid at the time of exporting the goods. In fact the appellants does not dispute the fact that the tax has been wrongly paid. If it is not disputed it cannot be retained. That is what the Learned Single Judge has held. The learned Single Judge has rightly allowed the petition. Present appeal dismissed.
|