Refund Date Tied to Final Assessment Adjustment; Sections 11A and 11B Restrictions Not Applicable to Provisional Cases.

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 duty - the relevant date will be the date of adjustment of the duty after final assessment made thereof. The restrictions in Section 11A and Section 11B would not apply to refund claims consequent upon finalisation of provisional assessment orders. - HC....