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Customs - Highlights / Catch Notes

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Refund of SAD - period of limitation to be computed from date of ...

Customs

May 11, 2019

Refund of SAD - period of limitation to be computed from date of payment of custom duty or date of sale of goods - N/N. 102/2007-Cus - considering the overall notification harmoniously, one year should be reckoned from the date of sale of the goods.

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