CESTAT upholds Refund Sanction Order as Order for Amendment in Bills of Entry had Attained Finality [Read Order]

CESTAT - refund - Amendment - bills - taxscan

The Delhi bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) upheld the order that granted refund when order for amendment in bills of entry had attained finality. The issue to be decided was whether refund can be claimed by the respondent on Bills of Entry amended under Section 149 of the Customs…

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