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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