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2017 (11) TMI 1581 - AT - CustomsRefund of excess duty - excess duty paid was pointed out by assessment of Bill of Entry - N/N. 46/2011 as amended - section 27 of CA - Held that: - In similar set of facts, Hon'ble High Court of Delhi in the case of Micromax Informa Tics Ltd., [2016 (3) TMI 431 - DELHI HIGH COURT] held that refund claim can be preferred when the assessment is under EDI system and duty liabilities are discharged; wherein their Lordships interpreted the Provisions of Section 27 of the Customs Act, 1962 - the impugned order is correct and legal and does not suffer from any infirmity - appeal dismissed - decided against appellant.
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