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2009 (6) TMI 4 - HC - Customs
Refund of customs duty (CVD) paid on Exempted Goods – notification no. 10/2003 CE as amended by notification no. 43/2006 - The Petitioners realizing their mistake, that no additional duty is payable on the import of bicycle parts covered under Chapter Heading 87149990 of the Central Excise Tariff Act and the notifications, filed five refund claims before Respondent No. 3 and 8. The Petitioners did not take the credit of the said additional duty of customs paid on the imported goods. According to Petitioners the incidence of duty of which the refund claimed by the Petitioner is not passed on to any other person and is borne by the Petitioners – HC ordered the department to amend the assessment order and process the refund application as per law.