https://www.taxtmi.com/caselaws?id=437177 A refund claim for Special Additional Duty of Customs was sustained as incomplete because the identified deficiencies were not removed, even after further opportunity and remand for fresh hearing. The record showed that a deficiency memo had been issued at the outset, but no material was produced to establish that the claim had been duly completed or that the defects had been cured. The rejection was therefore upheld on the ground of incompleteness, and the time-bar issue did not affect that result. en-us Thu, 27 Apr 2023 00:00:00 +0530 Sat, 29 Apr 2023 09:07:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437177 A refund claim for Special Additional Duty of Customs was sustained as incomplete because the identified deficiencies were not removed, even after further opportunity and remand for fresh hearing. The record showed that a deficiency memo had been issued at the outset, but no material was produced to establish that the claim had been duly completed or that the defects had been cured. The rejection was therefore upheld on the ground of incompleteness, and the time-bar issue did not affect that result. Case-Laws Customs Thu, 27 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437177