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Customs - Highlights / Catch Notes

Home Highlights May 2013 Year 2013 This

Refund of SAD paid at the time of import of goods – period of ...


Import Duty Refund Not Time-Barred When Assessment Finalized, Rules Court; Period Limitation Inapplicable for SAD Refunds.

May 17, 2013

Case Laws     Customs     AT

Refund of SAD paid at the time of import of goods – period of limitation – finalization of provisional assessment - refund claim cannot be rejected on the point of time bar. - AT

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