Refund claim - The decision of ITC Limited is not applicable to ...
Customs
December 9, 2023
Refund claim - The decision of ITC Limited is not applicable to the present facts and circumstances of the case as at the time of filing of Bills of Entry, the appellant was not entitled to claim the refund claim of excess duty paid by them. Later on, when the respondent was able to get Certificate of Country of Origin, they filed refund claim in terms of Notification No.55/2011-Cus (NT), which permits the respondent to file the refund claim within 12 months from the date of filing of the Bills of Entry. - Refund allowed - AT
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