Refund of excess customs duty - finding of the Commissioner(A) ...

Refund Application for Excess Customs Duty Must Be Processed; Initial Rejection Deemed Beyond Scope of Proceedings.

June 3, 2019

Case Laws Customs AT

Refund of excess customs duty - finding of the Commissioner(A) that the goods have not been cleared under protest and hence the refund application is not maintainable is clearly beyond the refund proceedings as the refund was rejected only on the ground that Notification is prospective in nature - directed to refund

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Refund of excess customs duty - finding of the Commissioner(A) ...

Refund Application for Excess Customs Duty Must Be Processed; Initial Rejection Deemed Beyond Scope of Proceedings.

June 3, 2019

Case Laws Customs AT

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