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 November 2016 Year 2016 This

Refund of additional duty of customs (ADC) - the authority ...

Customs

November 10, 2016

Refund of additional duty of customs (ADC) - the authority should act only within the parameters of law and carry out the object of the statute without any extraneous conditions imposed by him - AT

View Source

 


 

You may also like:

  1. Jurisdiction to sanction Refund - Customs authorities or SEZ authorities - Refund of additional duty - SEZ unit - The refund application shall be decided by the...

  2. Claim of interest on delayed refund of additional duty of customs - Held that:- the notification flowing from the law gets its colour as legislation - AT

  3. Refund of SAD - the applicant mentioned in the sale invoice “ADC not passed on”. Prima facie, it appears that ADC (Additional Customs Duty) was not passed on to the...

  4. Denial of refund of Special Additional Customs Duty - period of one year for filing refund claim of SAD is to be counted from the date of finalization of provisional...

  5. Refund claim of Additional duty of Customs - Refund claim of SAD - Limitation - beneficial circular to be applied retrospectively while oppressive circular applicable...

  6. Refund of 4% Additional Duty of Customs (4% CVD) - 'Cost Accountants' in addition to 'Chartered Accountants' authorized to issue certificate.

  7. Refund of Additional Duty of Customs paid - to allow the limitation period to start from the date of payment of duty as prescribed under the amended notification, would...

  8. Refund - Customs duty - revenue authorities have not issued any demand notice under Section 28 or under any other provisions. - refund allowed - AT

  9. 100% EOU - Import of textile machinery without payment of duty - Failure to install the capital goods within stipulated time - since the impugned goods have been...

  10. 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

 

Quick Updates:Latest Updates