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Customs - Highlights / Catch Notes

Home Highlights June 2013 Year 2013 This

Refund claim - payment of export cess by mistake - non-filing ...


Claimant Retains Right to Refund for Mistaken Export Cess Payment Despite No Appeal Against Assessment Order Filed.

June 27, 2013

Case Laws     Customs     AT

Refund claim - payment of export cess by mistake - non-filing of any appeal against the assessment order cannot act fatal to the assessee’s claim of refund. - AT

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