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2018 (1) TMI 383 - AT - CustomsRefund claim - under-valuation of goods - Inspite of the Tribunal’s decision, the department has not given any relief to the assessee - Held that: - After the Tribunal’s order, it is expected from the department to give effect of the Tribunal’s order respectfully, but the department has failed to do so. When the refund was due in August 2006, then the amendment which came into effect in May 2007, is not applicable. It is applicable only with effect from its Notification i.e. 11th May 2007 and it is not applicable retrospectively - the appellant is entitled for the refund which was due in the month of August 2006 - the proper authorities directed to make the refund at the earliest as the matter is too old - appeal allowed.
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