Statutory time limit for refunds governs diplomatic missions' purchase claims, subject to exemption notification conditions and territorial jurisdiction. Refunds for purchases by diplomatic and consular missions are governed by notification No.3/2001-CE and the statutory refund provisions; exemption applies only to goods for official use subject to Protocol Division certification, an undertaking on specified use, a three-year non-disposal condition, and refund claims must be filed within the statutory time limit and processed by the Commissionerate having territorial jurisdiction.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Statutory time limit for refunds governs diplomatic missions' purchase claims, subject to exemption notification conditions and territorial jurisdiction.
Refunds for purchases by diplomatic and consular missions are governed by notification No.3/2001-CE and the statutory refund provisions; exemption applies only to goods for official use subject to Protocol Division certification, an undertaking on specified use, a three-year non-disposal condition, and refund claims must be filed within the statutory time limit and processed by the Commissionerate having territorial jurisdiction.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
