Limitation period for granting refund not applicable to refund of Custom duty paid in excess
Last updated: 05 December 2021
Court :
CESTAT, Bangalore
Brief :
The Hon'ble Customs, Excise & Services Tax Appellate Tribunal, Bangalore ("CESTAT") in the matter of M/s FCI OEN Connectors v. Commissioner Of Central Tax & Central Excise, Cochin [Final Order No.20795/2021 dated October 21, 2021] held that when the customs duty is paid in excess, the department is liable to refund the same and the limitation provided under Section 27 of the Customs Act, 1962 ("the Customs Act") will not be applicable.
Citation :
Final Order No.20795/2021 dated October 21, 2021
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Bimal Jain
Published in Custom
Views : 582
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