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Vedanta Ltd. Versus Commissioner of Customs (Port)

2016 (5) TMI 437 - CALCUTTA HIGH COURT

Entitlement for refund of duty paid - Respondent submitted that since the goods were assessed provisionally and not finally and duty paid was in the nature of advance deposited, the prayer for refund cannot be within the scope and ambit of refund of .....

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wed and the goods were exported. Therefore, as on the basis of the declaration, duty was paid by the appellant, the argument that the goods were provisionally assessed and the appellant is entitled to refund, is without substance. Moreover refund of .....

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is application has been filed for admitting the appeal under Section 130 of the Customs Act, 1962 preferred from the order dated 18th March, 2015 passed by the Customs, Excise and Services Tax Appellate Tribunal in Customs Appeal C/91/10 [2016 (332) .....

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s are entitled to refund of the duty paid under the Customs Act. Relying on the documents annexed to the Paper Book II filed in Court, submission is since the goods were assessed provisionally and not finally and duty paid was in the nature of advanc .....

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v. Union of India : 1993 (68) E.L.T. 39 (Bom.) and United News of India v. Union of India : 2004 (168) E.L.T. 442 (Del.) in support of his submission. 3. Mr. R. Bharadwaj, learned advocate appearing on behalf of the authorities supporting the o .....

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cordingly, shipment of 25,000 metric tons was allowed and the goods were exported, the appellant cannot, after 6½ months, seek refund of duty. Submission is the judgments relied on by the appellant are distinguishable as those deal with cases .....

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