Belated Form 10B filing during Covid-19 cannot defeat charitable exemption where genuine hardship warrants condonation and substantial justice prevail...
Refund claim of duty paid - duty were paid on the products prior to exemption - There is nothing in the notification which requires assessee to claim the benefit of this notification prior to the removal of goods from the factory.
Refund claim of duty paid - duty were paid on the products prior to exemption - There is nothing in the notification which requires assessee to claim the benefit of this notification prior to the removal of goods from the factory.
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