Limitation in customs appeals permits exclusion for bona fide refund proceedings, enabling restoration of Bill of Entry assessment challenges on merit...
Warehousing permission requires deposit at the designated bonded warehouse; unauthorised diversion triggers confiscation, redemption fine and importer...
Refund CENVAT Credit - since the refund application was filed in the proper format within time and the supporting documents were submitted subsequently, refund cannot be denied on the ground of period of limitation - AT
Refund CENVAT Credit - since the refund application was filed in the proper format within time and the supporting documents were submitted subsequently, refund cannot be denied on the ground of period of limitation - AT
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