GLOBAL INTERNATIONAL Versus COMMISSIONER OF CENTRAL EXCISE, KANPUR - Customs - CESTAT NEW DELHI - Tri - Refund of SAD - period of limitation of one year in case of provisional assessment of BE - Import of LDPE granules under different Bills of Entries - Refund claim for Special Additional Duty of customs - Held that - Refund of SAD is to be made in accordance with provisions in Notification No. 102/2007-Cus. The provision under Section 27 of the Customs Act cannot be read into the provision made................................... Customs - Case Laws
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