Concessional Rate of duty – Export of ROM (Mixture of Iron Ore ...

Iron Ore Exporter Denied Refund Claim Due to Higher Duty on Non-Segregable ROM Mixture of Fines and Lumps.

August 20, 2015

Case Laws Customs HC

Concessional Rate of duty – Export of ROM (Mixture of Iron Ore Fines and Lumps) - As segregation of mixture to arrive at quantity of fine for which concessional, was not possible, higher duty was to be charged - Refund denied - HC

View Source

← Previous Next →

Concessional Rate of duty – Export of ROM (Mixture of Iron Ore ...

Iron Ore Exporter Denied Refund Claim Due to Higher Duty on Non-Segregable ROM Mixture of Fines and Lumps.

August 20, 2015

Case Laws Customs HC

You may also like:

The case involved the classification of Iron Ore fines as Iron Ore lumps for export valuation and levy of export duty. The Tribunal held that the consignment, despite...

Refund - when the iron ore was exported on payment of duty on FOB value, the refund of excess customs duty paid does not attract bar of unjust enrichment - refund allowed.

Clandestine Removal - melting scrap - excess input output ratio - shortage of finished goods - The said input-output ratio cannot remain fixed due to variable factors...

CESTAT allowed appeal concerning refund of CVD and ACD. Original authority's rejection was based on contradictory findings - accepting CA certificate showing non-passing...

Exemption from CVD - Classification of imported goods - Iron Ore (fines) or Iron Ore (concentrate) - The process of crushing and screening undertaken on the Iron Ore...

100% EOU - Levy of Excise Duty on wastages - shortages - handling loss - The tribunal noted substantial discrepancies between the iron ore quantities reported and the...

Refund of IGST - Zero Rated Supplies - it appears that the writ-applicant had claimed higher duty drawback - it is evident that the petitioner has claimed drawback of...

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...

Refund claim - export of services - merchant exporter of Mobile Phone - CHA services - refund denied for non-fulfilling the conditions of the notification and period of...

Refund claim - Export of ROM - The appellant had not challenged the assessment order and file the refund claim and in the refund claim they challenged the assessment...

Refund of service tax - export - Notification No. 41/2007-ST is in the alternative i.e. the exporter can either choose to avail the credit or to seek refund of the same....

Reversal of Cenvat Credit under Rule 6 - clearance of iron ore fines - exempted goods or not - the Department has brought nothing on record to show that the iron ore...

Refund of duty paid - filing of refund claim before the wrong jurisdiction - if the adjudicating authority was of the view that the appellant has not filed refund claim...

Refund of duty paid - filing of refund claim before the wrong jurisdiction - if the adjudicating authority was of the view that the appellant has not filed refund claim...

Refund claimed of the amount paid twice, due to non-receipt of challans - whether refund claim justified? - Refund allowed - AT

Quick Updates: