https://www.taxtmi.com/acts?id=48510 The amendment inserts a new Explanation to section 27(1) clarifying that the one year period of limitation for claims of refund under clause (b) of section 18A(3) or for amendments under section 149 is computed from the date of payment of the relevant duty or interest. en-us Sat, 01 Feb 2025 14:51:28 +0530 Sat, 01 Feb 2025 14:51:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=48510 The amendment inserts a new Explanation to section 27(1) clarifying that the one year period of limitation for claims of refund under clause (b) of section 18A(3) or for amendments under section 149 is computed from the date of payment of the relevant duty or interest. Act-Rules Bills Sat, 01 Feb 2025 14:51:28 +0530 https://www.taxtmi.com/acts?id=48510