Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
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The CESTAT held that the one-year period for filing a refund claim u/r 5 of the CENVAT Credit Rules, 2004, for exports made on a quarterly basis, commences from the end of the quarter in which the foreign exchange is received. Since the appellant filed the refund claim on 28.03.2018, within one year from the end of the quarter January-March 2017, the rejection of the refund of Rs. 93,39,310/- was not tenable. Consequently, the appeal was allowed.
The CESTAT held that the one-year period for filing a refund claim u/r 5 of the CENVAT Credit Rules, 2004, for exports made on a quarterly basis, commences from the end of the quarter in which the foreign exchange is received. Since the appellant filed the refund claim on 28.03.2018, within one year from the end of the quarter January-March 2017, the rejection of the refund of Rs. 93,39,310/- was not tenable. Consequently, the appeal was allowed.
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