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2016 (1) TMI 146 - AT - CustomsDenial of refund claim - Bar of limitation - Held that:- Quantity contained in the container was less than the quantity mentioned in the Bill of Entry and other import documents. On the basis of these documents the appellant had paid excess duty. The appellant requested for reassessment of the Bill of Entry vide their letter dt. 18.12.2000 addressed to the Deputy Commissioner, MOD Docks, Mumbai. In this letter the appellant have also requested that the excess duty paid by them may be refunded. - lower authorities have rejected the refund claim on the ground that in respect of the Bill of Entry dt. 4.12.2000 for which duty was paid on 8.12.2000, the refund application was received on 4.9.2001 i.e. after six months from the date of payment of duty. - excess amount of duty is paid by the appellant is ordered to be refunded. - Decided in favour of assessee.
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