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Customs - Highlights / Catch Notes

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Refund of excess duty paid - The appellant was denied relief ...

Customs

November 10, 2022

Refund of excess duty paid - The appellant was denied relief before a higher forum by contending that Department intends to file an appeal. Even after accepting the final order of Tribunal, they have not passed an order of final reassessment. The inaction on the side of the department cannot be a ground to reject the refund claim as premature. - AT

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