Home Case Index All Cases Customs Customs + HC Customs - 2018 (10) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (10) TMI 1579 - HC - CustomsRefund claim - time limitation - section 27(1) of the Customs Act, 1962 - revenue submitted that amount paid as anti-deumping duty and not as pre-deposit - Held that:- CBEC Circular dated 08.12.2004 states that pre-deposit amount must be returned within three months of the date of the order passed by the Appellate Tribunal or the Court unless stay is granted against such order. It was held that, it was the duty of the department to refund such amount. The show-cause notice issued for rejecting the assessee's application for returning the amount itself records this basic facts. Particularly, the amount in question was deposited by way of pre-deposit pending investigation - appeal dismissed.
|