Contact us   Feedback   Annual Subscription   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2015 (6) TMI 220 - CESTAT KOLKATA

2015 (6) TMI 220 - CESTAT KOLKATA - 2016 (332) E.L.T. 361 (Tri. - Kolkata) - Denial of refund claim - Bar of limitation - Payment of excess export duty as there was short shipment of export goods - Held that:- Commissioner(Appeals) has recorded a categorical finding in relation to the plea of the Appellant that what have been collected from them satisfy the definition of 'duty' as prescribed under Section 2(15) of the Customs Act, 1962, hence the refund of the same is governed by the provisions .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

l Order No. A/75196/2015 - Dated:- 18-3-2015 - Dr D M Misra, Member (J) And Dr I P Lal, Member (T),JJ. For the Appellants : Shri Mukesh Laddha, CA Assisted by Ms Sneha Arya, ACA For the Respondent : Shri A K Das, Spl. Counsel ORDER Per: D M Misra: This is an appeal filed against order-in-appeal No. KOL/CUS/CKP/05/10 DATED-11/01/2010. 2. Briefly stated the facts of the case are that the appellants are engaged in the export of Iron Ore Fines. They have filed six shipping bills between August, 2007 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ere not required to pay duty on the short shipment of export goods, but erroneously, the same was paid. It is his submission that therefore, the amount collected as 'duty' does not satisfy the definition of duty prescribed under Section 2(15) of the Customs Act, 1962. Accordingly, the said amount erroneously collected ought to have been sanctioned as refund to them even if the claims are filed after the prescribed period of six months. In support, he has referred to various case laws on .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version