TMI BlogRefund of excess paid duty - The contention of the revenue that since the duty was based on sale value...Refund of excess paid duty - The contention of the revenue that since the duty was based on sale value of their sister concern is absolutely incorrect for the reason that there is no sale to the sister concern. There is no question of passing of any element either value or duty to the sister concern - refund allowed ..... X X X X Extracts X X X X X X X X Extracts X X X X
|