{"id":4406,"date":"2025-06-17T17:33:57","date_gmt":"2025-06-17T12:03:57","guid":{"rendered":"https:\/\/www.centaxonline.com\/blog\/?p=4406"},"modified":"2025-06-17T17:33:57","modified_gmt":"2025-06-17T12:03:57","slug":"limitation-for-refund-starts-from-final-assessment-not-provisional-payment-hc","status":"publish","type":"post","link":"https:\/\/www.centaxonline.com\/blog\/limitation-for-refund-starts-from-final-assessment-not-provisional-payment-hc","title":{"rendered":"Limitation for Refund Starts from Final Assessment | Not Provisional Payment\u2014HC"},"content":{"rendered":"<pre><strong>Case Details: <a href=\"https:\/\/www.centaxonline.com\/latest-news-updates\/customs\/101010000000399706\/limitation-period-to-be-computed-from-date-of-final-assessment-and-not-from-date-of-provisional-payment-of-duty-hc\">Commissioner of Customs (Preventive), Jamnagar Versus Lakshmi Steel Rolling Mill (2025) 31 Centax 108 (Guj.)<\/a><\/strong><\/pre>\n<h2><em>Judiciary and Counsel Details<\/em><\/h2>\n<ul>\n<li><strong>Bhargav D. Karia<\/strong> &amp; <strong>D.N. Ray<\/strong>, JJ.<\/li>\n<li><strong>Shri CB Gupta<\/strong>, for the Appellant<\/li>\n<\/ul>\n<h2><em>Facts of the Case<\/em><\/h2>\n<p>The Appellant, being the Department, challenged the order of the Tribunal which had allowed refund of Special Additional Duty of Customs (SAD) under Section 27(1B)(C) of the Customs Act, 1962. The core issue pertained to the computation of the limitation period in cases involving provisional assessment. The assessee had sought refund based on the date of final assessment, while the Department contended that the relevant date was the date of provisional payment of duty.<\/p>\n<p>The Department relied upon Paragraph 2(c) of \u2018Notification No. 102\/2007-Cus., dated 14-09-2007\u2019 as amended by \u2018Notification No. 93\/2008-Cus., dated 01-08-2008\u2019 to support its stand. The Tribunal held that the limitation period for filing the refund claim was to be reckoned from the date of final assessment and completion of final proceedings, and accordingly found the refund claim to be within time. Aggrieved by this decision, the Department filed an appeal raising a substantial question of law under Section 130 of the Customs Act, 1962, and the matter was accordingly placed before the Gujarat High Court.<\/p>\n<h2><em>High Court Held<\/em><\/h2>\n<p>The Gujarat High Court held that the limitation period under Section 27(1B)(C) of the Customs Act, 1962 is to be computed from the date of final assessment and not from the date of provisional payment of duty. It was further held that the limitation period under the said section cannot be curtailed by way of notification or Circular. The Court concluded that no substantial question of law arose from the impugned order of the Tribunal for reference under Section 130. The decision was rendered in favour of the assessee.<\/p>\n<h2><em>List of Cases Reviewed<\/em><\/h2>\n<ul>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=Final%20Order%20No.%2012723%2F2023&amp;itemType=AP\">Lakshmi Steel Rolling Mill v. Commissioner<\/a> \u2014 Final Order No. 12723\/2023, dated 8-12-2023 by CESTAT, Ahmedabad \u2014 Affirmed [Paras 2, 3.3]<\/li>\n<\/ul>\n<h2><em>List of Cases Cited<\/em><\/h2>\n<ul>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2018%20(361)%20E.L.T.%20577%20(S.C.)&amp;itemType=AP\">Commissioner v. Dilip Kumar and Company<\/a> \u2014 2018 (361) E.L.T. 577 (S.C.) \u2014 Referred [Para 4.3]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2014%20(301)%20E.L.T.%2059%20(Del.)&amp;itemType=AP\">Pioneer India Electronics Pvt. Ltd. v. Union of India<\/a> \u2014 2014 (301) E.L.T. 59 (Del.) \u2014 Relied on [Para 7]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2017%20(348)%20E.L.T.%20708%20(Tribunal)&amp;itemType=AP\">Suzuki Motorcycle India Pvt. Ltd. v. Commissioner<\/a> \u2014 2017 (348) E.L.T. 708 (Tribunal) \u2014 Relied on [Para 7]<\/li>\n<\/ul>\n<h2><em>List of Departmental Clarification Cited<\/em><\/h2>\n<ul>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=Circular%20No.%2023%2F2010-Cus.&amp;itemType=AP\">C.B.E. &amp; C. Circular No. 23\/2010-Cus.<\/a>, dated 29-7-2010 [Para 4.2]<\/li>\n<\/ul>\n<h2><em>List of Notifications Cited<\/em><\/h2>\n<ul>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=Notification%20No.%20102%2F2007-Cus.&amp;itemType=AP\">Notification No. 102\/2007-Cus.<\/a>, dated 14-9-2007 [Paras 3, 4, 4.2]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=Notification%20No.%2093%2F2008-Cus.&amp;itemType=AP\">Notification No. 93\/2008-Cus.<\/a> [Paras 4, 4.2, 4.3, 8]<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Case Details: Commissioner of Customs (Preventive), Jamnagar Versus Lakshmi Steel Rolling Mill&hellip;<\/p>\n","protected":false},"author":8,"featured_media":4416,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[38,177,47],"tags":[],"class_list":["post-4406","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-customs","category-customs-news","category-custom-case-chronicles"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Limitation for Refund Starts from Final Assessment | Not Provisional Payment\u2014HC<\/title>\n<meta name=\"description\" content=\"SAD refund limitation Gujarat HC 2025: period under s.27(1B)(c) runs from final assessment; notifications can\u2019t shorten. Lakshmi Steel Rolling Mill case.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.centaxonline.com\/blog\/limitation-for-refund-starts-from-final-assessment-not-provisional-payment-hc\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Limitation for Refund Starts from Final Assessment | Not Provisional Payment\u2014HC\" \/>\n<meta property=\"og:description\" content=\"SAD refund limitation Gujarat HC 2025: period under s.27(1B)(c) runs from final assessment; notifications can\u2019t shorten. Lakshmi Steel Rolling Mill case.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.centaxonline.com\/blog\/limitation-for-refund-starts-from-final-assessment-not-provisional-payment-hc\" \/>\n<meta property=\"og:site_name\" content=\"Centax-Blogs\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/centaxindia\" \/>\n<meta property=\"article:published_time\" content=\"2025-06-17T12:03:57+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2025\/06\/2.Limitation-for-Refund-Starts-from-Final-Assessment-Not-Provisional-Payment-HC.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"920\" \/>\n\t<meta property=\"og:image:height\" content=\"540\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Kriti Sharma\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Kriti Sharma\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/limitation-for-refund-starts-from-final-assessment-not-provisional-payment-hc#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/limitation-for-refund-starts-from-final-assessment-not-provisional-payment-hc\"},\"author\":{\"name\":\"Kriti Sharma\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#\/schema\/person\/ec6616ec60dcf123f90d827e5ad10270\"},\"headline\":\"Limitation for Refund Starts from Final Assessment | Not Provisional Payment\u2014HC\",\"datePublished\":\"2025-06-17T12:03:57+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/limitation-for-refund-starts-from-final-assessment-not-provisional-payment-hc\"},\"wordCount\":393,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#organization\"},\"image\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/limitation-for-refund-starts-from-final-assessment-not-provisional-payment-hc#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2025\/06\/2.Limitation-for-Refund-Starts-from-Final-Assessment-Not-Provisional-Payment-HC.jpg\",\"articleSection\":[\"Customs\",\"News\",\"Case Chronicles\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/www.centaxonline.com\/blog\/limitation-for-refund-starts-from-final-assessment-not-provisional-payment-hc#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/limitation-for-refund-starts-from-final-assessment-not-provisional-payment-hc\",\"url\":\"https:\/\/www.centaxonline.com\/blog\/limitation-for-refund-starts-from-final-assessment-not-provisional-payment-hc\",\"name\":\"Limitation for Refund Starts from Final Assessment | Not Provisional Payment\u2014HC\",\"isPartOf\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/limitation-for-refund-starts-from-final-assessment-not-provisional-payment-hc#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/limitation-for-refund-starts-from-final-assessment-not-provisional-payment-hc#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2025\/06\/2.Limitation-for-Refund-Starts-from-Final-Assessment-Not-Provisional-Payment-HC.jpg\",\"datePublished\":\"2025-06-17T12:03:57+00:00\",\"description\":\"SAD refund limitation Gujarat HC 2025: period under s.27(1B)(c) runs from final assessment; notifications can\u2019t shorten. Lakshmi Steel Rolling Mill case.\",\"breadcrumb\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/limitation-for-refund-starts-from-final-assessment-not-provisional-payment-hc#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.centaxonline.com\/blog\/limitation-for-refund-starts-from-final-assessment-not-provisional-payment-hc\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/limitation-for-refund-starts-from-final-assessment-not-provisional-payment-hc#primaryimage\",\"url\":\"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2025\/06\/2.Limitation-for-Refund-Starts-from-Final-Assessment-Not-Provisional-Payment-HC.jpg\",\"contentUrl\":\"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2025\/06\/2.Limitation-for-Refund-Starts-from-Final-Assessment-Not-Provisional-Payment-HC.jpg\",\"width\":920,\"height\":540,\"caption\":\"SAD refund limitation Gujarat HC 2025\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/limitation-for-refund-starts-from-final-assessment-not-provisional-payment-hc#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/www.centaxonline.com\/blog\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Limitation for Refund Starts from Final Assessment | Not Provisional Payment\u2014HC\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#website\",\"url\":\"https:\/\/www.centaxonline.com\/blog\/\",\"name\":\"Centax-Blogs\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.centaxonline.com\/blog\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#organization\",\"name\":\"Centax-Blogs\",\"url\":\"https:\/\/www.centaxonline.com\/blog\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2023\/12\/CNETAX-LOGO-1.webp\",\"contentUrl\":\"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2023\/12\/CNETAX-LOGO-1.webp\",\"width\":536,\"height\":133,\"caption\":\"Centax-Blogs\"},\"image\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/www.facebook.com\/centaxindia\"]},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#\/schema\/person\/ec6616ec60dcf123f90d827e5ad10270\",\"name\":\"Kriti Sharma\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/ae7808b01d77de5dd0be43270be33948?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/ae7808b01d77de5dd0be43270be33948?s=96&d=mm&r=g\",\"caption\":\"Kriti Sharma\"},\"url\":\"https:\/\/www.centaxonline.com\/blog\/author\/kriti\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Limitation for Refund Starts from Final Assessment | Not Provisional Payment\u2014HC","description":"SAD refund limitation Gujarat HC 2025: period under s.27(1B)(c) runs from final assessment; notifications can\u2019t shorten. Lakshmi Steel Rolling Mill case.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.centaxonline.com\/blog\/limitation-for-refund-starts-from-final-assessment-not-provisional-payment-hc","og_locale":"en_US","og_type":"article","og_title":"Limitation for Refund Starts from Final Assessment | Not Provisional Payment\u2014HC","og_description":"SAD refund limitation Gujarat HC 2025: period under s.27(1B)(c) runs from final assessment; notifications can\u2019t shorten. Lakshmi Steel Rolling Mill case.","og_url":"https:\/\/www.centaxonline.com\/blog\/limitation-for-refund-starts-from-final-assessment-not-provisional-payment-hc","og_site_name":"Centax-Blogs","article_publisher":"https:\/\/www.facebook.com\/centaxindia","article_published_time":"2025-06-17T12:03:57+00:00","og_image":[{"width":920,"height":540,"url":"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2025\/06\/2.Limitation-for-Refund-Starts-from-Final-Assessment-Not-Provisional-Payment-HC.jpg","type":"image\/jpeg"}],"author":"Kriti Sharma","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Kriti Sharma","Est. reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.centaxonline.com\/blog\/limitation-for-refund-starts-from-final-assessment-not-provisional-payment-hc#article","isPartOf":{"@id":"https:\/\/www.centaxonline.com\/blog\/limitation-for-refund-starts-from-final-assessment-not-provisional-payment-hc"},"author":{"name":"Kriti Sharma","@id":"https:\/\/www.centaxonline.com\/blog\/#\/schema\/person\/ec6616ec60dcf123f90d827e5ad10270"},"headline":"Limitation for Refund Starts from Final Assessment | Not Provisional Payment\u2014HC","datePublished":"2025-06-17T12:03:57+00:00","mainEntityOfPage":{"@id":"https:\/\/www.centaxonline.com\/blog\/limitation-for-refund-starts-from-final-assessment-not-provisional-payment-hc"},"wordCount":393,"commentCount":0,"publisher":{"@id":"https:\/\/www.centaxonline.com\/blog\/#organization"},"image":{"@id":"https:\/\/www.centaxonline.com\/blog\/limitation-for-refund-starts-from-final-assessment-not-provisional-payment-hc#primaryimage"},"thumbnailUrl":"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2025\/06\/2.Limitation-for-Refund-Starts-from-Final-Assessment-Not-Provisional-Payment-HC.jpg","articleSection":["Customs","News","Case Chronicles"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.centaxonline.com\/blog\/limitation-for-refund-starts-from-final-assessment-not-provisional-payment-hc#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.centaxonline.com\/blog\/limitation-for-refund-starts-from-final-assessment-not-provisional-payment-hc","url":"https:\/\/www.centaxonline.com\/blog\/limitation-for-refund-starts-from-final-assessment-not-provisional-payment-hc","name":"Limitation for Refund Starts from Final Assessment | Not Provisional Payment\u2014HC","isPartOf":{"@id":"https:\/\/www.centaxonline.com\/blog\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.centaxonline.com\/blog\/limitation-for-refund-starts-from-final-assessment-not-provisional-payment-hc#primaryimage"},"image":{"@id":"https:\/\/www.centaxonline.com\/blog\/limitation-for-refund-starts-from-final-assessment-not-provisional-payment-hc#primaryimage"},"thumbnailUrl":"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2025\/06\/2.Limitation-for-Refund-Starts-from-Final-Assessment-Not-Provisional-Payment-HC.jpg","datePublished":"2025-06-17T12:03:57+00:00","description":"SAD refund limitation Gujarat HC 2025: period under s.27(1B)(c) runs from final assessment; notifications can\u2019t shorten. Lakshmi Steel Rolling Mill case.","breadcrumb":{"@id":"https:\/\/www.centaxonline.com\/blog\/limitation-for-refund-starts-from-final-assessment-not-provisional-payment-hc#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.centaxonline.com\/blog\/limitation-for-refund-starts-from-final-assessment-not-provisional-payment-hc"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.centaxonline.com\/blog\/limitation-for-refund-starts-from-final-assessment-not-provisional-payment-hc#primaryimage","url":"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2025\/06\/2.Limitation-for-Refund-Starts-from-Final-Assessment-Not-Provisional-Payment-HC.jpg","contentUrl":"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2025\/06\/2.Limitation-for-Refund-Starts-from-Final-Assessment-Not-Provisional-Payment-HC.jpg","width":920,"height":540,"caption":"SAD refund limitation Gujarat HC 2025"},{"@type":"BreadcrumbList","@id":"https:\/\/www.centaxonline.com\/blog\/limitation-for-refund-starts-from-final-assessment-not-provisional-payment-hc#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.centaxonline.com\/blog\/"},{"@type":"ListItem","position":2,"name":"Limitation for Refund Starts from Final Assessment | Not Provisional Payment\u2014HC"}]},{"@type":"WebSite","@id":"https:\/\/www.centaxonline.com\/blog\/#website","url":"https:\/\/www.centaxonline.com\/blog\/","name":"Centax-Blogs","description":"","publisher":{"@id":"https:\/\/www.centaxonline.com\/blog\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.centaxonline.com\/blog\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.centaxonline.com\/blog\/#organization","name":"Centax-Blogs","url":"https:\/\/www.centaxonline.com\/blog\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.centaxonline.com\/blog\/#\/schema\/logo\/image\/","url":"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2023\/12\/CNETAX-LOGO-1.webp","contentUrl":"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2023\/12\/CNETAX-LOGO-1.webp","width":536,"height":133,"caption":"Centax-Blogs"},"image":{"@id":"https:\/\/www.centaxonline.com\/blog\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/centaxindia"]},{"@type":"Person","@id":"https:\/\/www.centaxonline.com\/blog\/#\/schema\/person\/ec6616ec60dcf123f90d827e5ad10270","name":"Kriti Sharma","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.centaxonline.com\/blog\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/ae7808b01d77de5dd0be43270be33948?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/ae7808b01d77de5dd0be43270be33948?s=96&d=mm&r=g","caption":"Kriti Sharma"},"url":"https:\/\/www.centaxonline.com\/blog\/author\/kriti"}]}},"_links":{"self":[{"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/posts\/4406","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/comments?post=4406"}],"version-history":[{"count":2,"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/posts\/4406\/revisions"}],"predecessor-version":[{"id":4409,"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/posts\/4406\/revisions\/4409"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/media\/4416"}],"wp:attachment":[{"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/media?parent=4406"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/categories?post=4406"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/tags?post=4406"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}