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

Customs

October 17, 2019

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

← Previous Next →

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

Customs

October 17, 2019

You may also like:

The purchases made cannot be held as bogus merely on presumption and surmises and on the sole reasoning that the assessee was unable to produce delivery challan / angadia receipts.

Levy of Countervailing Duty – Once there was no excise duty on such goods produced domestically question of levying additional duty in form of giving such protection...

Refund of Customs duty - principle of unjust enrichment - as per Certificate issued by the CA in favour of the respondent/Assessee to the effect that the amount of...

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

Denial of refund claim - Original TR-6 challan not produced - attested Xerox copy of the Challan in Form T.R. 6 is sufficient and there is no requirement to file the...

Denial of refund claim - Export of services - Without questioning the credit taken, the eligibility to refund cannot be questioned. - AT

Interest on custom duty - accrual of expenses - The interest on custom duty has the same nature as custom duty and therefore it could be allowed on payment basis - AT

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

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.

Refund claim - compounded levy scheme - abatement in case of non-production of goods - no duty can be demanded when goods are not produced - refund allowed - AT

Quick Updates: