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Customs - Highlights / Catch Notes

Home Highlights June 2016 Year 2016 This

Claim of refund of export duty paid where goods could not be ...


Claim for Export Duty Refund Denied Due to Late Filing; Shipping Bill Canceled Over a Year After Order Issued.

June 25, 2016

Case Laws     Customs     AT

Claim of refund of export duty paid where goods could not be exported - Period of limitation - even though on payment of export duty, the Let Export Order (LEO) was received on 09.12.2011 - shipping bill was allowed to be cancelled only on 23.01.2013 and they had filed the refund claim on 10.05.2013. - Refund is beyond the normal period of limitation - AT

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