Refund of Excess Customs Duty paid through RTGS instead of ...

Customs

March 4, 2020

Refund of Excess Customs Duty paid through RTGS instead of re-crediting it in the DEPB licence - appellant contended that, since DEPB scrips had been withdrawn by the Director General of Foreign Trade, the re-credited scrips cannot be utilized by Artex Textile - Commissioner (Appeals) allowed the appeal of the importer. - There is no infirmity in the order passed by the Commissioner (Appeals) - AT

View Source

← Previous Next →

Refund of Excess Customs Duty paid through RTGS instead of ...

Customs

March 4, 2020

You may also like:

Refund claim - excess duty paid at 5% instead of 1% - the appellant is liable to pay Basic Customs duty at the rate of 1% and have paid the excess duty. Therefore, the...

Refund in cash - export of goods - refund of duty paid in excess through cenvat credit - voluntary excess payment of duty - re-credit allowed - no cash refund - CGOVT

Refund claim in respect of excess paid duty - proceeding of rebate and proceeding of refund are two different proceedings - appellant have rightly claimed the refund of...

Suo moto credit versus filing of refund claim - suo moto credit can be taken if duty is paid twice as excess duty paid is not a duty and same is deposit - AT

Claim of refund of excess duty of customs paid - exemption from customs duty - assessee has not challenged the assessment before any appellate Forum - refund allowed - AT

Refund - when the iron ore was exported on payment of duty on FOB value, the refund of excess customs duty paid does not attract bar of unjust enrichment - refund allowed.

Refund claim of excess duty paid - unjust enrichment - after issuance of corrigendum the excess duty, paid lacks the colour of duty and is merely a deposit - the excess...

Refund of Excess Customs Duty paid - principles of unjust enrichment - Following proceedings before the Settlement Commission, it was determined that the appellant had...

Liability for payment of customs duty on sale of excess liquor from the duty-free shop

Refund of SAD - denial of refund on the ground that the test of unjust enrichment not passed on - non-collection of excess duty paid by the appellant - The certificate...

Refund of excess duty paid - price variation clause - Since, the excess amount claimed in the invoices was inclusive of central excise duty, the excess paid duty amount...

Nature of Duty Paid by 100% Export Oriented Units (EOU) - The CESTAT held that while the measure adopted for computing duty paid by 100% EOUs may be based on customs...

Eligibility to make adjustment of excess service tax paid against future service tax liability - Claim of Excess service tax paid due to issuance of revised invoice -...

Rejection of refund claim - Customs Duty paid in excess - period of limitation - it is crystal clear that when the customs duty is paid in excess, the department is...

Refund of excess duty paid - Debit / Credit Note - unjust enrichment - purchaser reversed the credit - Refund allowed - AT

Quick Updates: