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 October 2019 Year 2019 This

Refund of customs duty - No challan was taken by the appellant ...


Court Grants Customs Duty Refund Without Challan Requirement; Payment Confirmed Valid and Properly Executed.

October 17, 2019

Case Laws     Customs     AT

Refund of customs duty - No challan was taken by the appellant therefore, there is no question of producing any challan by the appellant. So far as the payment by the appellant is concerned, there is no dispute and the payment has been made correctly - refund allowed.

View Source

 


 

You may also like:

  1. A legal challenge was raised regarding the requirement to pay the Social Welfare Surcharge (SWS) on imported goods when the basic customs and additional duty were...

  2. 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...

  3. Claim of refund amount on account of double-payment of Customs Duty

  4. CESTAT allowed refund of customs duty paid twice through customs broker for same import consignment. Appellant demonstrated through Bill of Entry, payment challans, and...

  5. The case concerns the time limit for filing a refund claim of Special Additional Duty (SAD) paid by an importer. The issue is whether the one-year limitation specified...

  6. Retrospective exemption granted from payment of any customs duty on import of "Rough diamonds (industrial or non-industrial)" for the period 1.7.2017 to 1.2.2022....

  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. The High Court addressed the issue of whether the Tribunal could uphold the refund granted by the Commissioner, despite setting aside the cost recovery charges demand....

  9. HC ruled in favor of the appellant regarding customs duty refund claims from 2014-2015. While initial refunds were granted, subsequent litigation reached SC, which...

  10. Liability for payment of customs duty on sale of excess liquor from the duty-free shop

  11. Refund of IGST amount and duty drawback - In view of the fact that the applications for refund of IGST and duty drawback are still pending, it is directed that the...

  12. HC held that Extra Duty Deposit (EDD) does not constitute customs duty under Section 27 of Customs Act, 1962, but rather functions as a security deposit as clarified in...

  13. 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.

  14. Refund of Additional Duty of Customs (CVD) demanded from respondent after GST introduction on imported goods - refund of duty paid on re-import - time limitation....

  15. Refund claim - unjust enrichment - Initially claim filed without challenging the self-assessed Bills of Entry - During the appeal process, the appellant sought to amend...

 

Quick Updates:Latest Updates