Home Case Index All Cases Customs Customs + AT Customs - 2017 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (5) TMI 1003 - AT - CustomsLimitation period - refund of SAD - N/N. 102/07-Cus dated 14.9.07 - application for reund made within limitation period or not? - Held that: - unless there is application for refund of SAD, Revenue would not make general inquiry about the assessee's payment of VAT - Though, there is nothing in the said letter to connect inquiry with the refund application of appellant and inasmuch as there was no refund application prior to the present refund application, the appellants stand has to be appreciated and examined - the matter should be remanded to the original adjudicating authority for verifying the appellants stand that prior to 26.8.08, no refund application was filed by them - appeal allowed by way of remand.
|