Period of limitation for filing refund claim of SAD - ...
Customs
January 16, 2017
Period of limitation for filing refund claim of SAD - Notification No.102/2007 Cus - the original exemption notification neither stipulated a time period, it was included subsequently - The power to consider that refund claim and grant it, if permissible, is traceable to Section 27 of the Customs Act, 1962 - Period of limitation was always applicable - HC
View Source