https://www.taxtmi.com/highlights?id=67970 Refund of the Customs Duty paid in respect of the imported goods - Period of limitation - provisional assessment - The only provision, therefore, that applies is Section 27 and hence, the rejection of refund by taking recourse to Section 26A (3) by the authorities below is incorrect - Section 27 also prescribes a time-limit of one year, but the same is subject to the saving proviso provided under sub-section (1B). - AT en-us Tue, 31 Jan 2023 07:57:16 +0530 Tue, 31 Jan 2023 07:57:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=67970 Refund of the Customs Duty paid in respect of the imported goods - Period of limitation - provisional assessment - The only provision, therefore, that applies is Section 27 and hence, the rejection of refund by taking recourse to Section 26A (3) by the authorities below is incorrect - Section 27 also prescribes a time-limit of one year, but the same is subject to the saving proviso provided under sub-section (1B). - AT Highlights Customs Tue, 31 Jan 2023 07:57:16 +0530 https://www.taxtmi.com/highlights?id=67970