TMI BlogRefund - Period of limitation - Short shipment of goods which has not been imported - this Tribunal...Refund - Period of limitation - Short shipment of goods which has not been imported - this Tribunal being a creature under the Central Excise/Customs Act cannot go beyond the statute and therefore cannot relax the time limitation provided under the statute - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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