Home Highlights April 2014 Year 2014 This

You may also like:

1. Refund claim - order of assessment / Bill of entry in appeal not challenged - the endorsement made on the bill of entry is an order of assessment. It cannot be said that...

2. Refund claim - refund rejected on the ground that the bills of entry under which assessments were made were not assailed - refund of duty is a mechanical process of...

3. Refund of amount with interest from the date of levy till final payment at the rate of 15% per annum - petitioners did not challenge the assessment order under three...

4. Refund claim - rejection of refund on the ground that no appeal was filed - In the present case, the Revenue admittedly, amended the Bills of Entry by re-assessing the...

5. Refund claim - order of assessment in appeal not challenged - The Tribunal acknowledged the appellants' arguments regarding the contractual agreement and the price...

6. Refund claim - absence of assessment of duty (bill of entry) - In most cases, the declaration by the appellant is taken as self assessment and duty is paid and goods are...

7. Change in classification of goods - warehoused goods - ex-bond bills of entry for home consumption - It is settled law that in case of warehousing goods at the time of...

8. Valuation - challenging assessed bill of entry - payment of duty at the enhanced value and clearance of the goods in urgency cannot preclude the assessee from...

9. Refund claim - rejected on the ground that the appellant cannot claim the refund directly without challenging the assessment order (bill of entry) - refund cannot be denied - AT

10. Refund of Customs Duty paid - Assessment of Bill of Entry not challenged - No application would lie for refund of any duty from such self-assessment since the refund...

11. Refund of excess duty paid - rejection of refund on the ground that the Petitioner had not submitted reassessed bill of entries - There is no question of challenging the...

12. Refund claim of customs duty - short landing of the imported goods - This is not a case for remission of duty but is a case of application for refund on the ground that...

13. Denial of interest on the refund claim sanctioned to the appellant - it is seen that in ordinary course of refund arising out of finalization of provisional assessment...

14. Refund of Excess duty paid - re-assessment of bill of entry - amendment in the quantity of DAP imported in the Bill of Entry - It can be seen that the clearance of goods...

15. Whether the refund claim can be entertained when the person asking for refund has not challenged the assessments made finally on the bills of entry - held No - AT