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REFUND CLAIM when reassessed bill of entry is not there


23 January 2023 Q1. Is it necessary show re-assessed bill of entry specified in deficiency memo ? what if re-assessment is not done at a prior stage? To whom re-assessment application is made?
Q2 which authority to approach in such case Refund claim under section 27 or Appeal under 128?
Q3. what the limitation period to file an appeal is over?



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