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Customs - Highlights / Catch Notes

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Refund claim redemption fine and penalty, since the demand was ...

Customs

April 8, 2021

Refund claim redemption fine and penalty, since the demand was set aside - Revenue contended that the claim is unsupported by documents - applicability of time limitation - refund claim is after 14 years of alleged deposit - All the contentions of the revenue rejected - HC

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