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2013 (12) TMI 177 - AT - CustomsRefund of excess duty paid – Imports under DFIA scheme in terms of Notification No. 40/2006-Cus., dated 1-5-2006 - Refund claim on basis of exemption from payment of Basic Customs Duty as well as Additional Customs Duty - Held that:- the refund claim of the appellant was maintainable under Section 27 of the Customs Act and the non-filing of the appeal against the assessed bill of entry does not deprive the appellant to file its claim for refund under Section 27 of the Customs Act, 1962 and which claim will fall under clause (ii) of sub section (1) of Section 27 - Following decision of AMAN MEDICAL PRODUCTS LTD. Versus COMMISSIONER OF CUSTOMS, DELHI [2009 (9) TMI 41 - DELHI HIGH COURT] - refund allowed
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