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Customs - Highlights / Catch Notes

Home Highlights September 2016 Year 2016 This

Refund of export duty - Once the assessment of levy has become ...


Assessee Cannot Claim Export Duty Refund After Final Assessment; No Reopening Based on Other Cases' Decisions.

September 8, 2016

Case Laws     Customs     AT

Refund of export duty - Once the assessment of levy has become final the assessee cannot seek to reopen it nor can he claim refund without reopening such assessment, only on the basis of decision in another person's case - AT

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