About this document
Customs Refund Application Guidelines by rahul molagavalli is a document available to read on EtoBox.
Circular No. 24/2004-Cus addresses the process for claiming refunds under the Customs Act, 1962, stating that refunds must be claimed by challenging the original assessment orders. The document references Supreme Court decisions that clarify that a refund claim is not valid if the assessment order is not contested. All concerned parties are instructed to adhere to this legal precedent.
- Author
- rahul molagavalli
- Language
- EN