1983 (6) TMI 179 - AT - Customs

Summary

The appellants claimed refund for double payment of duty due to double invoicing by the supplier. The Customs had granted re-credit of Rs. 2,78,593.68 to their import license but rejected the refund claim as time-barred. The Tribunal allowed the appeal, stating that duty charged on non-existent goods should be treated as a deposit, not duty, and directed a fresh consideration of the claim by the Appellate Collector. (Case: Appellate Tribunal CEGAT CALCUTTA, Citation: 1983 (6) TMI 179 - CEGAT CALCUTTA)