GST:
Refund claim can’t be rejected on limitation grounds without proving that order-in-original was communicated to assessee:
Order denying refund of EDD set aside on Department’s failure to prove timely communication of finalisation of bills of entry and as order was passed in violation of natural justice and without evidence.
CESTAT, SOUTH ZONAL BENCH, CHENNAI [DOOWON ELECTRONICS INDIA PVT. LTD. Versus COMMISSIONER OF CUSTOMS]
