Refund of duty in excess, under protest - importer had not ...

Customs

August 2, 2016

Refund of duty in excess, under protest - importer had not challenged the assessment - The dispute on taxability stands settled in favour of the importer for the period from 2001 to 2005. That resolution of the dispute is equally applicable to subsequent imports. - AT

View Source

← Previous Next →

Refund of duty in excess, under protest - importer had not ...

Customs

August 2, 2016

You may also like:

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

Refund claim for the amount of CVD paid - time limitation - Duty was paid under protest or not - The appellant, an importer of silk yarn and silk fabrics, filed a refund...

Bar of Limitation - Refund of Duty – The authority finalizing the provisional assessment was legally bound to refund the excess amount without any application from the...

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...

Rejection of Refund Claim - denial of refund on the ground that the assessment of Bill of Entry has not been challenged by the appellant by filing appeal before...

Refund - Period of limitation - duty paid under protest or not - Importer had preferred an appeal challenging the enhancement of the value of the goods - The decision of...

Refund claim - duty paid under protest - unjust enrichment - Time bar - benefit of ‘payment of duty under protest’ made by the manufacturer cannot be extended to the buyer - AT

Refund the excess duty paid - The refund has been rejected on the ground that it is barred by limitation - When the appellant has approached the higher forum aggrieved...

Refund of duty paid under protest – unjust enrichment is not applicable where amount deposited under protest - AT

Refund claim - payments made under protest - Time Limitation - the Appellant had challenged the levy of duty and therefore, any payments made are deemed to be made under...

Quick Updates: