When an amount becomes refundable to an assessee upon ...

Customs

July 31, 2014

When an amount becomes refundable to an assessee upon finalization of provisional assessment by the appropriate authority, the same has to be refunded immediately and appellant was not required to file any refund claim under Section 27 of the Customs Act, 1962 - AT

View Source

← Previous Next →

When an amount becomes refundable to an assessee upon ...

Customs

July 31, 2014

You may also like:

Demand of Interest - provisional assessment - interest cannot be demanded upon finalisation even if such finalisation was done after 13.07.2006 - AT

Interest liability - Provisional assessment - interest is not payable if assessee pays the duty before finalisation - AT

Finalization of provisional assessment - Re-export of goods - Where there is incompatibility between departmental proceedings to enforce contract and parallel...

Validity of SCN - the show cause notice issued prior to finalization of provisional assessment, when admittedly the assessees were under provisional assessment scheme,...

Rejection of refund claim - finalization of provisional assessment or not - A provisional assessment will always remain as a provisional one. There is no shortcut as a...

Customs (Finalisation of Provisional Assessment) Regulations, 2018

Finalization of provisional assessment – While finalizing a provisional assessment, the excess payment of duty can be adjusted against the short payment. - AT

Adjustment of excise duty short paid with the excise duty paid in excess - finalization of provisional assessment - adjustment allowed.

Refund claim - finalization of provisional assessment - unjust enrichment - captive consumption - even in respect of captive consumption, unjust enrichment provision is...

Refund - the order cannot be faulted as such adjustment of duty on finalization of provisional assessment is held to be legally valid - AT

Quick Updates: