Limitation Period for Refund Starts from Re-Assessment Date, not Bill of Entry Filing: CESTAT allows Refund u/s 27(1B) of Customs Act [Read Order]

Recognizing the limitation period for refund starts from the re-assessment date, CESTAT grants refund
By Kavi Priya - On September 28, 2024 2:20 pm - 2 mins read
CESTAT Mumbai - Reassessment notice - Reassessment of bills of entry -TAXSCAN

The Mumbai Bench of Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) allowed the refund claim, clarifying that under Section 27(1B) of the Customs Act, the limitation period for filing a refund application starts from the date of re-assessment not the original bill of entry filing date. Seal for Life India Pvt. Ltd….

Your free access to Taxscan has Expired

To read the article, get a premium account.

Taxscan Premium

Why should you subscribe?
  • Enjoy our website without interruptions from advertisements
  • Receive Daily newsletters
  • Receive realtime Telegram/Whatsapp news updates
  • Download original Judgements / Order / Notifications / Circulars, etc
  • Enjoy exclusive entry fees to Simplified series. (Webinars, Seminars, masterclasses, etc.)
  ₹2299 + GST for 1 year

Subscribe Now

Already a member? Log in here

Topics

taxscan-loader