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Customs - Highlights / Catch Notes

Home Highlights September 2020 Year 2020 This

Refund of ADD - Period of limitation - Unable to comprehend as ...

Customs

September 2, 2020

Refund of ADD - Period of limitation - Unable to comprehend as to how the Assistant Commissioner of Customs could resort to any reasoning for rejecting the petitioner's claim for refund, when the Deputy Commissioner of Customs had held that the duty itself was not leviable and that the petitioner would be entitled for consequential relief, which order has become final - HC

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