Refund claim for differential CVD - Period of limitation - ...

Refund Claim for CVD Not Time-Barred; Assessment Order Rectification Required for Refund Eligibility.

December 16, 2023

Case Laws Customs AT

Refund claim for differential CVD - Period of limitation - re-assessment/modification of Bills of Entry - the question of refund would arise only when the assessment order is rectified - the Commissioner (Appeals), therefore, committed no illegality in holding that the refund claims were not barred by time. - AT

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Refund claim for differential CVD - Period of limitation - ...

Refund Claim for CVD Not Time-Barred; Assessment Order Rectification Required for Refund Eligibility.

December 16, 2023

Case Laws Customs AT

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