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Customs - Highlights / Catch Notes

Home Highlights January 2014 Year 2014 This

Denial of refund claim - The fact that the appellant could have ...


Refund Denial Unjustified if Claim Filed per Section 27, Even Without Challenging Assessment u/s 128.

January 10, 2014

Case Laws     Customs     AT

Denial of refund claim - The fact that the appellant could have challenged the assessment under section 128 of the Customs Act cannot be a reason to deny processing of a refund claim if filed within the four corners of the provisions under section 27 of Customs Act - AT

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