Customs Act Section 27(1): Debate Over Time Limits for Anti-Dumping Duty Refunds and Pre-Deposit Status.

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Full Text of the Document

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....Refund claim - time limitation - section 27(1) of the Customs Act, 1962 - revenue submitted that amount paid as anti-deumping duty and not as pre-deposit - pre-deposit amount must be returned within three months of the date of the order passed by the Appellate Tribunal or the Court unless stay is granted against such order.....