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Home Highlights September 2013 Year 2013 This

Refund of 4% SAD - period of limitation - ulta virus circular – ...


High Court Rules Limitation Period u/s 27 Applies to 4% SAD Refunds, Overruling Circular No. 23/2010-Customs.

September 23, 2013

Case Laws     Customs     HC

Refund of 4% SAD - period of limitation - ulta virus circular – Circular No. 23/2010-Custom in so far as it stipulates that the provisions of section 27 of the Act do not apply to the Notification cannot be sustained to the extent indicated. - HC

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