1. Search Case laws by Section / Act / Rule β now available beyond Income Tax. GST and Other Laws Available


2. New: βIn Favour Ofβ filter added in Case Laws.
Try both these filters in Case Laws β
Just a moment...
1. Search Case laws by Section / Act / Rule β now available beyond Income Tax. GST and Other Laws Available


2. New: βIn Favour Ofβ filter added in Case Laws.
Try both these filters in Case Laws β
Press 'Enter' to add multiple search terms. Rules for Better Search
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
Press 'Enter' after typing page number.
Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Press 'Enter' after typing page number.
Press 'Enter' after typing page number.
Don't have an account? Register Here
Press 'Enter' after typing page number.
<h1>Refund claim time-barred for duty paid on provisionally released goods. Tribunal overturns Collector's decision.</h1> The Appellate Tribunal CEGAT, Mumbai held that the claim for refund was time-barred as duty was paid on goods upon provisional release. The Tribunal ... Refund - Limitation The Appellate Tribunal CEGAT, Mumbai ruled that the claim for refund was barred by limitation as duty was paid on goods when they were provisionally released pending adjudication. The Tribunal set aside the Collector (Appeals) order and restored the Assistant Collector's decision. (Case: 1998 (7) TMI 287 - CEGAT, Mumbai)