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Customs - Highlights / Catch Notes

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Claim of refund of duty paid in excess whereas the goods were ...


Claim for Refund of Excess Duty Allowed Even Without Appeal u/s 27 of Customs Act, 1962.

July 12, 2016

Case Laws     Customs     AT

Claim of refund of duty paid in excess whereas the goods were entitled for concessional rate of duty - non-filing of the appeal against the assessed bill of entry does not deprive the appellant to file its claim for refund under Section 27 of the Customs Act, 1962 - AT

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