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Customs - Highlights / Catch Notes

Home Highlights November 2018 Year 2018 This

Refund claim - rejection on the ground that the appellants ...


Appellants' Refund Request to Be Considered Without Reassessment Despite Initial Rejection for Not Challenging Assessment Order u/s 149.

November 29, 2018

Case Laws     Customs     AT

Refund claim - rejection on the ground that the appellants cannot claim the refund directly without challenging the assessment order - original authority directed to consider the refund of the appellant without insisting on the requirement for reassessment u/s 149

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