TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Manuals
of of All Manuals
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Refund Claims Under Customs Act: File Within One Year of Payment; Exceptions for Exemptions, Judgments, Provisional Duty</h1> An application for a refund under the Customs Act, 1962, must be filed within one year from the date of payment of duty and interest. Exceptions to this rule include cases where goods are exempted by an ad-hoc exemption order, where refunds are due to a judgment or order, and where duty is paid provisionally. In these situations, the one-year limit is calculated from the date of the exemption order, judgment, or final assessment, respectively. The one-year limitation does not apply if duty and interest were paid under protest.
TaxTMI 
TaxTMI 
