although the benefit of exemption Notification was not claimed ...

Import Exemption Initially Overlooked, Later Rightfully Claimed; Refund Rights Intact Despite No Appeal on Bill of Entry.

March 15, 2017

Case Laws Customs AT

although the benefit of exemption Notification was not claimed by the Appellants at the time of import, but claimed at a later date, the legitimate exemption, which was otherwise available, should not have been denied - non-filing of appeal against the assessment of the Bill of Entry does not deprive the assessee the right to file refund. - AT

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although the benefit of exemption Notification was not claimed ...

Import Exemption Initially Overlooked, Later Rightfully Claimed; Refund Rights Intact Despite No Appeal on Bill of Entry.

March 15, 2017

Case Laws Customs AT

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