Appellants Can Offset Overpaid Duty Against Shortfalls and Claim Refund for Any Remaining Excess Amount.

Refund - whether the appellants are eligible for adjusting the excess paid duty towards the short paid as well as whether they are eligible for refund of the excess amount after such adjustment? - Held Yes .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X