No time limit prescribed u/s 27 for refund of Customs Penalty and Redemption Fine: CESTAT [Read Order]

Section 27 of the Customs Act, 1962, stated that in the case of a consequential refund of penalty and redemption fine, the limitation period provided in the section does not apply
By Aiswarya Krishnadas - On July 12, 2024 9:39 am - 2 mins read
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The Single member bench of the Customs Excise and Service Tax Appellate Tribunal ( CESTAT ), Allahabad, ruled that there was no time limit prescribed under Section 27 of Customs Act, 1962 for refund of penalty and redemption fine. This refund claim has been rejected by the Original Authority on the ground that they have…

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