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Customs - Highlights / Catch Notes

Home Highlights October 2016 Year 2016 This

Refund - Period of limitation - delay in filing refund ...


Refund Delay Due to Goods Seizure: Can Section 14 of Limitation Act, 1963 Justify Late Filing?

October 25, 2016

Case Laws     Customs     AT

Refund - Period of limitation - delay in filing refund application due to Seizure of goods - the provisions of Section 14 of the Limitation Act, 1963, which provides for “exclusion of time” for computation of period of limitation, applies - AT

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