Refund not deniable for delay in filing when vital documents seized by DRI

Kaamdaa Impex Vs Commissioner of Customs (Madras High Court)

Refund not deniable for delay in filing when vital documents seized by DRI: The Madras High Court has held that the application for refund of Special Additional Duty (SAD) cannot be rejected based on the limitation period as prescribed under the relevant notification when the vital documents itself including the Bills of Entry were seized by Directorate of Revenue Intelligence. Accordingly, the High Court remanded back the matter to pass a fresh order of refund of

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