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Customs - Highlights / Catch Notes

Home Highlights April 2020 Year 2020 This

Refund of excess customs duty paid - No refund can be claimed in ...


Refund of Excess Customs Duty Denied Without Challenging Assessment; Appellate Authority Dismisses Appeal.

April 9, 2020

Case Laws     Customs     AT

Refund of excess customs duty paid - No refund can be claimed in respect of any assessment including self assessment unless the assessment itself is challenged and set aside by the appellate authority - Appeal dismissed - AT

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