Custom duty Refund Limitation Starts Starts from Re-Assessment Date: CESTAT Mumbai

Seal For Life India Pvt Ltd Vs Commissioner of Customs (NS-I) (CESTAT Mumbai) In the case of Seal For Life India Pvt Ltd Vs Commissioner of Customs (NS-I), the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) in Mumbai ruled on the appropriate limitation period for claiming a refund under Section 27(1B) of the Customs Act. The dispute arose from five bills of entry filed by the appellant between April 30 and May 28, 2018, which were reassessed between March 31 and July 8, 2019, resulting in a refund amount of ₹11,83,845. The appellant submitted a refund application on July 22, 201...