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Customs - Highlights / Catch Notes

Home Highlights September 2018 Year 2018 This

Refund of CVD paid - period of limitation - The respondents’ ...


Petitioner's Submission Doesn't Remove Time Limits for CVD Refund Claims; Reasonable Filing Periods Still Required.

September 8, 2018

Case Laws     Customs     HC

Refund of CVD paid - period of limitation - The respondents’ apprehension that if the petitioner’s submission is accepted, there would be no period of limitation is not well founded. An application for refund must be made within a reasonable period of time. What is reasonable a period of time would depend on the facts of each case.

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