although the benefit of exemption Notification was not claimed by the Appellants at the time of import, but claimed at a later date, the legitimate exemption, which was otherwise available, should not have been denied - non-filing of appeal against the assessment of the Bill of Entry does not deprive the assessee the right to file refund. - AT
although the benefit of exemption Notification was not claimed by the Appellants at the time of import, but claimed at a later date, the legitimate exemption, which was otherwise available, should not have been denied - non-filing of appeal against the assessment of the Bill of Entry does not deprive the assessee the right to file refund. - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
Join Channel
TaxTMI 
