https://www.taxtmi.com/caselaws?id=334967 Concessional customs duty under Notification No. 345/86 was available only on production of the required certificate at the time of clearance of the imported goods. Because the certificate was produced only after clearance, the goods were neither provisionally assessed nor was duty paid under protest, so the duty collected at clearance represented the correct liability. The refund claim was also beyond the prescribed limitation period, making it time-barred. On these facts, refund was not admissible and rejection of the claim was sustained. en-us Thu, 08 Sep 2016 00:00:00 +0530 Tue, 10 Jan 2017 11:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334967 Concessional customs duty under Notification No. 345/86 was available only on production of the required certificate at the time of clearance of the imported goods. Because the certificate was produced only after clearance, the goods were neither provisionally assessed nor was duty paid under protest, so the duty collected at clearance represented the correct liability. The refund claim was also beyond the prescribed limitation period, making it time-barred. On these facts, refund was not admissible and rejection of the claim was sustained. Case-Laws Customs Thu, 08 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334967