State the legal position under the Customs Act, 1962 in respect of the following: Time limit for filing application for refund of import duty;

CS Executive · Tax Laws · PYQS · December 2018
State the legal position under the Customs Act, 1962 in respect of the following: Time limit for filing application for refund of import duty;

Answer & Explanation:

Refund application must be filed within 1 year from the date of payment of import duty.

Topics: Customs Act, 1962

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