Refund Claim Not Time-Barred: Excluding DRI Document Custody Time from Limitation Period for SAD Refund Approved.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Refund of SAD - time limitation - there is no error in the order of the Commissioner (Appeals), wherein he has directed to exclude the time for calculation of limitation, when the documents were lying in the custody of DRI - AT....