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Case Law Details

Case Name : Jumar Trade Links Vs Commissioner of Customs (Exports) (CESTAT Chennai)
Appeal Number : Customs Appeal No. 42425 of 2014
Date of Judgement/Order : 02/08/2024
Related Assessment Year :
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Jumar Trade Links Vs Commissioner of Customs (Exports) (CESTAT Chennai)

CESTAT Chennai rejection of refund claim merely for non-mentioning of period particulars in CA’s certificate unjustifiable as rejection of claim on this basis would be harsh.

Facts- Appellant filed a refund claim of Rs.2,28,822/- being the

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