Period of Limitation u/s 27(1B) shall apply when Refund Claim of Importer Duty paid under Protest: CESTAT [Read Order]
The period of limitation under Section 27(1B) should begin when the importer duty refund claim was paid under protest, according to the Chennai bench of the Customs, Excise & Service Tax Appellate Tribunal
By Aparna. M - On February 10, 2024 6:33 pm - 2 mins read
The Chennai bench of Customs, Excise & Service Tax Appellate Tribunal ruled that the period of limitation under Section 27(1B) should apply when the refund claim of importer duty was paid under protest. Appellant Gold Quest International Pvt. Ltd. filed a refund application nearly 20 months after the date of the Tribunal final order. The…
Your free access to Taxscan has Expired
To read the article, get a premium account.
Taxscan Premium
Why should you subscribe?
Enjoy our website without interruptions from advertisements
Receive Daily newsletters
Receive realtime Telegram/Whatsapp news updates
Download original Judgements / Order / Notifications / Circulars, etc
