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Customs - Highlights / Catch Notes

Home Highlights December 2014 Year 2014 This

Denial of refund claim - effective date of change in the rate of ...


Refund Denied Due to Duty Rate Change on Export Goods; Relevant Date is "Let Export Order" Issued Date.

December 24, 2014

Case Laws     Customs     AT

Denial of refund claim - effective date of change in the rate of duty on export goods - Since 'Let Export Order' has been given on 13/06/2008, the rate of duty relevant for assessment would be the rate prevalent on 13/06/2008. - AT

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