Actual-user customs exemption conditions permit turnkey project transfers when imported windmill components are exclusively used for installation and ...
Customs offence disqualification excludes civil contraventions, preventing refusal of a private bonded warehouse licence based solely on monetary pena...
Residual food-preparation classification places fermented Nata De Coco outside fruit-jelly categories, changing its GST treatment across notified peri...
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CESTAT upheld rejection of a customs duty refund claim filed on 09.01.2024 relating to payments made via challans between March-December 2017 under EPCG scheme. The appellant's claim was time-barred under Section 27 of Customs Act, 1962, as it exceeded the one-year limitation period from duty payment date. The Tribunal noted that no statutory relaxations under Section 27(1B) were applicable. Following precedent from IFGL Refractories case, CESTAT found no grounds to interfere with the original order rejecting the refund claim due to clear statutory time-bar. The appeal was dismissed on merits, affirming that limitation periods under Customs Act must be strictly observed.
CESTAT upheld rejection of a customs duty refund claim filed on 09.01.2024 relating to payments made via challans between March-December 2017 under EPCG scheme. The appellant's claim was time-barred under Section 27 of Customs Act, 1962, as it exceeded the one-year limitation period from duty payment date. The Tribunal noted that no statutory relaxations under Section 27(1B) were applicable. Following precedent from IFGL Refractories case, CESTAT found no grounds to interfere with the original order rejecting the refund claim due to clear statutory time-bar. The appeal was dismissed on merits, affirming that limitation periods under Customs Act must be strictly observed.
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