2016 (10) TMI 1118 - AT - Customs

Reimbursement of additional duty of Customs - Held that - Law being that payment of VAT is reimbursable if that is paid, in absence of evidence to show that it is paid, there shall no reimbursement of additional duty of Customs at all. If reimbursement is paid that shall run counter to law - appeal dismissed.

Summary

The goods were exempt from VAT. Reimbursement of additional duty of Customs is not allowed if VAT payment is not evidenced. The order of the Commissioner (Appeals) was confirmed, and the appeal was dismissed.