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Customs - Highlights / Catch Notes

Home Highlights January 2016 Year 2016 This

Denial of refund claim - Bar of limitation - The appellant ...


Appellant Challenges Denial of Duty Refund Due to Time Limit; Disputes Relevant Date for Refund Claim.

January 5, 2016

Case Laws     Customs     AT

Denial of refund claim - Bar of limitation - The appellant requested for reassessment of the Bill of Entry vide their letter dt. 18.12.2000 addressed to the Deputy Commissioner, MOD Docks, Mumbai. In this letter the appellant have also requested that the excess duty paid by them may be refunded - date of formal application, later, cannot be the relevant date. - AT

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