https://www.taxtmi.com/article/detailed?id=1938 An assessee's entitlement to refund of customs duty arises only from an order of assessment, including reassessment, and when a reassessment produces a refund entitlement the limitation period for claiming refund is computed from the date of that reassessment order; revenue delay in issuing reassessment cannot be used to bar a refund claim filed within the limitation measured from the reassessment date. en-us Thu, 01 Nov 2012 11:39:55 +0530 Thu, 01 Nov 2012 11:39:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1938 An assessee's entitlement to refund of customs duty arises only from an order of assessment, including reassessment, and when a reassessment produces a refund entitlement the limitation period for claiming refund is computed from the date of that reassessment order; revenue delay in issuing reassessment cannot be used to bar a refund claim filed within the limitation measured from the reassessment date. Articles Customs - Import - Export - SEZ Thu, 01 Nov 2012 11:39:55 +0530 https://www.taxtmi.com/article/detailed?id=1938