Customs – Cestat Chennai: Issue of timeline to claim refund of SAD – Held that the time limit prescribed under Section 27 would not be automatically applicable to refunds under the notification, however, the amended notification was effective on the date filing the claim, hence the importer should have filed his claim before the expiry of one year from the date of payment of the additional duty of customs - Appeal rejected [Order attached]

Admin
27-May-2023 18:50:00