Home Case Index All Cases Customs Customs + AT Customs - 2008 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2008 (2) TMI 118 - AT - CustomsRefund filed on observing that Not. 43/02 exempts customs duty & additional duty on import of aluminium ingots - findings of the adjudicating authority that, the assessee having not challenged the assessment before the appropriate authority are prevented from claiming refund, is incorrect – refund claim was rejected on ground not mentioned in SCN – violation of natural justice - matter is remanded to reconsider the issue afresh after granting an opportunity of personal hearing to assessee
|