Rejection of refund claim - 100% EOU - Export of bonded goods - ...

Customs Refund Granted for EOU Export of Bonded Goods After Procedural Errors Corrected, No Interest Included.

March 7, 2015

Case Laws Customs AT

Rejection of refund claim - 100% EOU - Export of bonded goods - Had authorities realized, the difficulty would not have arisen and the appellant would have got refund of Customs duty paid by them. Thus I find the appellant has not followed the procedure correctly - refund allowed without interest - AT

View Source

← Previous Next →

Rejection of refund claim - 100% EOU - Export of bonded goods - ...

Customs Refund Granted for EOU Export of Bonded Goods After Procedural Errors Corrected, No Interest Included.

March 7, 2015

Case Laws Customs AT

You may also like:

100% EOU - de-bonding - refund of the excise duty previously paid - Admittedly, such duty was paid at the time of what is referred to de-bonding. However, this would not...

100% EOU wrongly claimed refund u/r 96 instead of Rule 89 of CGST Rules, 2017 on IGST paid on inputs/capital goods utilized for exports. HC held EOU entitled to...

The legal judgment by CESTAT Allahabad addressed the issue of refund of accumulated Cenvat Credit for goods exported without payment of duty and not under bond. The...

Refund of Customs Duty - duty paid under protest - rejection on the ground that the transfer bonds in which the goods were transferred from Vizag Customs to EOU Bheemli...

The document outlines provisions regarding customs bonds and bank guarantees. Key points from the legal analysis: The obligor must comply with all provisions of the...

Demand of bank guarantee for re-export of the goods - although in the earlier writ petitions and appeals the petitioners had requested for a provisional release of the...

Refund Claim – Notification No.19/2004 - 100% EOU - Export of goods after clearance to DTA - Non-preparation of statutory document and not following the basic procedure...

Export or not - removal of goods to SEZ without execution of bond - Once it is seen/proved that the goods have actually been sent/supplied to the SEZ units (equivalent...

The Public Notice issued by the Office of Principal Commissioner of Customs addresses the issue of IGST refunds on exports that remain unprocessed due to SB005 error,...

100% EOU - Refund of unutilized Cenvat credit availed on inputs/input services - export of goods - appellant had not physically exported their goods but cleared the same...

Re-import of goods - Claim of exemption from customs duty - Whether the original export was under the claim of refund of IGST? - Appellant claimed that at the time of...

Refund of IGST on Export of Goods - Conditions were complied with post-export - Amendment of Bills of Entry for imported goods under the Advanced Authorisation Scheme...

Change in classification of goods - warehoused goods - ex-bond bills of entry for home consumption - It is settled law that in case of warehousing goods at the time of...

Seeking removal of the materials lying in the Customs Bonded Warehouses without payment of Customs Duty - the assets lying in the Customs bonded warehouses cannot be...

Suspension of license of public bonded warehouse - bonded goods were stored in non-bonded tanks - appellants pleaded that the disputed goods cannot be confiscated, when...

Quick Updates: