2012 (4) TMI 564

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ment is applicable when independent application is made for refund claim after the final decision under Section 27 read with Section 18 of the Customs Act? (b) Whether the refund arising from finalisation of the provisional assessment is governed by the limitation prescribed under Section 27 of the Customs Act, 1962? (c) Whether the order of CESTAT dated 16-1-2004 is sustainable in law in view o....