Burden of proving communication of Order lay with customs authorities; Limitation period starts from communication date

Doowon Electronics India Pvt. Ltd. Vs Commissioner of Customs (CESTAT Chennai) Burden of proving communication of Order lay with customs authorities; Limitation period starts from communication date Introduction: In a notable decision, the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) Chennai has quashed an order that denied a customs refund claim made by Doowon Electronics India Pvt. Ltd. against the Commissioner of Customs. The Tribunal ruled in favor of the appellant, emphasizing the failure of the customs authorities to serve the Order-in-Original properly and adhere to the ...