Refund - duty paid on export of goods - whether refund claim can ...

Court to Decide if Assessee Can Claim Export Duty Refund Without Challenging Original Assessments; Protest to be Vacated.

August 19, 2016

Case Laws Customs AT

Refund - duty paid on export of goods - whether refund claim can be lodged by an assessee without contesting the original assessments made - original authority directed to decide the issue of refund on merit and also to vacate the protest lodged by the Appellant - AT

View Source

← Previous Next →

Refund - duty paid on export of goods - whether refund claim can ...

Court to Decide if Assessee Can Claim Export Duty Refund Without Challenging Original Assessments; Protest to be Vacated.

August 19, 2016

Case Laws Customs AT

You may also like:

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 excise duty paid erroneously - When the appellant realized that he has paid excess duty thereafter he filed the refund application under Section 11B of the...

The case concerns the time limit for filing a refund claim of Special Additional Duty (SAD) paid by an importer. The issue is whether the one-year limitation specified...

The CESTAT upheld the remand order for reconsideration of refund claims of CVD paid by respondents. While refund of duty collected without authority of law is...

Refund claim - unjust enrichment - Initially claim filed without challenging the self-assessed Bills of Entry - During the appeal process, the appellant sought to amend...

The case involved a dispute over a refund claim u/s 11B of the Central Excise Act. The Appellate Tribunal held that the time limitation for filing the refund claim did...

Appellant filed refund claim which was initially rejected by original authority on grounds of ineligibility for exemption notification. Commissioner (Appeals) remanded...

Refund claim - Where and admittedly there is a nil assessment order, whether the assessee is entitled to claim refund without making a challenge to such assessment order...

Refund claim - payments made under protest - Time Limitation - the Appellant had challenged the levy of duty and therefore, any payments made are deemed to be made under...

Refund of service tax - Unjust enrichment - Period of limitation - Tax paid on self assessment basis - Claim of refund without challenging the assessment, to claim the...

The case involves a challenge to a refund claim for service tax u/s unjust enrichment principles. CESTAT held that refund can only be granted based on the assessment...

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 - deemed exports - assessee claims that the supplies from DTA to SEZ unit is a deemed export and as good as physical exports - refund allowed - AT

Refund claim - order of assessment in appeal not challenged - The Tribunal acknowledged the appellants' arguments regarding the contractual agreement and the price...

Refund of Customs Duty - Period of limitation - the order of this Tribunal dated 03.03.2011 was challenged by the Revenue before the Hon’ble High Court and before the...

Quick Updates: