Refund of the Customs Duty paid in respect of the imported goods ...

Customs

January 31, 2023

Refund of the Customs Duty paid in respect of the imported goods - Period of limitation - provisional assessment - The only provision, therefore, that applies is Section 27 and hence, the rejection of refund by taking recourse to Section 26A (3) by the authorities below is incorrect - Section 27 also prescribes a time-limit of one year, but the same is subject to the saving proviso provided under sub-section (1B). - AT

View Source

← Previous Next →

Refund of the Customs Duty paid in respect of the imported goods ...

Customs

January 31, 2023

You may also like:

Denial of refund of Special Additional Customs Duty - period of one year for filing refund claim of SAD is to be counted from the date of finalization of provisional...

There was no provisional assessment during the relevant period - the appellants are not required to pay differential duty in cases where goods have been sold at higher...

Refund claim - finalization of provisional assessment - unjust enrichment - captive consumption - even in respect of captive consumption, unjust enrichment provision is...

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

Duty demand - collection excess duty from customers on sale of import goods - duty under Section 11D of the Central Excise Act cannot be demanded on imported custom...

Adjustment of duty excess paid and short paid - provisional assessment sought for many years, but not done - as there is no such provision in law, such relief cannot be granted.

Interest liability - Provisional assessment - interest is not payable if assessee pays the duty before finalisation - AT

Refund claim rejected as time bared - Since amount was paid as duty to Custom by the importer, the provision of section 27 of the Custom Act, are applicable - AT

100% Export Oriented Unit – CENVAT credit cannot be utilized for paying Customs duty on imported goods and paying Excise duty on inputs which are cleared as such - AT

Rejection of refund claim - finalization of provisional assessment or not - A provisional assessment will always remain as a provisional one. There is no shortcut as a...

Quick Updates: