Rejection of Refund Claim of Custom Duty filed u/s 27 of Customs Act on ground of Delay in filing Due to Covid-19 Pandemic: CESTAT Allows Refund Claim [Read Order]

Rejection - Rejection of Refund - Claim - Rejection of Refund Claim - Rejection of Refund Claim of Custom Duty - taxscan

The Hyderabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) allowed the refund claim of custom duty filed under section 27 of the Customs Act,1962 on the ground of delay in filing due to covid-19 pandemic.  Jindal Stainless Limited, the appellant assessee appealed against the order passed by the first appellate tribunal…

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