Home Case Index All Cases Customs Customs + AT Customs - 2023 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (10) TMI 1044 - CESTAT AHMEDABADRejection of refund claim - relevant date for claiming refund, is the date of the order of finalization of the provisional assessment, or not - HELD THAT:- The Tribunal as has held that the order of finalization of the provisional assessment is the relevant date for the purpose of claiming refund. In the case of INDIAN OIL CORPORATION LTD. VERSUS CC. (EXPORT), NEW DELHI [2014 (12) TMI 1047 - CESTAT NEW DELHI] where it was held that date of service of finalization of provisional assessment is the relevant date for this purpose. There is merit in the argument of the appellants, the appeal is allowed.
|