Refund Claim Denied u/s 27 of Customs Act, 1962 Due to Delay; Survey Report Not Required First.
X X X X Extracts X X X X
X X X X Extracts X X X X
....Refund - There was no need for them to have waited for the survey report before filing the refund claim under Section 27 of the Customs Act, 1962 - refund rejected on the ground of period of limitation - AT....
TaxTMI