Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Customs - Highlights / Catch Notes

Home Highlights June 2016 Year 2016 This

Claim of refund of excess duty of customs paid - exemption from ...

Customs

June 20, 2016

Claim of refund of excess duty of customs paid - exemption from customs duty - assessee has not challenged the assessment before any appellate Forum - refund allowed - AT

View Source

 


 

You may also like:

  1. Refund claim in respect of excess paid duty - proceeding of rebate and proceeding of refund are two different proceedings - appellant have rightly claimed the refund of...

  2. Refund of excise duty paid erroneously - When the appellant realized that he has paid excess duty thereafter he filed the refund application under Section 11B of the...

  3. Refund - when the iron ore was exported on payment of duty on FOB value, the refund of excess customs duty paid does not attract bar of unjust enrichment - refund allowed.

  4. Maintainability of Refund claim - Order of assessment was not challenged - the Tribunal upheld the department's action, stating that customs duty is to be charged based...

  5. Suo moto credit versus filing of refund claim - suo moto credit can be taken if duty is paid twice as excess duty paid is not a duty and same is deposit - AT

  6. Refund claim - Where and admittedly there is a nil assessment order, whether the assessee is entitled to claim refund without making a challenge to such assessment order...

  7. Refund claim - excess duty paid due to downward revision of price - They have furnished CA certificate to substantiate that the incidence of duty has not been passed on...

  8. Refund claim - excess duty paid at 5% instead of 1% - the appellant is liable to pay Basic Customs duty at the rate of 1% and have paid the excess duty. Therefore, the...

  9. Refund in cash - export of goods - refund of duty paid in excess through cenvat credit - voluntary excess payment of duty - re-credit allowed - no cash refund - CGOVT

  10. Rejection of an amount of the customs duty paid in excess - assessment was not challenged - The excess duty claimed by the respondents considering the FOB price as...

 

Quick Updates:Latest Updates