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Customs - Highlights / Catch Notes

Home Highlights July 2018 Year 2018 This

Refund of excess Customs Duty paid - Fe content in the export of ...

Case Laws     Customs

July 10, 2018

Refund of excess Customs Duty paid - Fe content in the export of iron ore - Allowing a refund claim on the basis of test reports of the samples which have been drawn and put to test without any authority or justification, will lead to complete anarchy and arbitrariness

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  1. 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.

  2. Appellant exported 15,000 MT of iron ore with 58.61% Fe content on WMT basis. Customs duty was provisionally paid at Rs. 300/PMT instead of applicable rate of Rs. 50/PMT...

  3. Shipping bill assessment challenged regarding determination of Fe content in Iron Ore Fines for classification and duty rate. Fe percentage to be determined on Wet...

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  5. It is a situation wherein an exporter discharges the export duty based upon the Fe-content which is noticed as more than 62%, applies for a refund claim of the export...

  6. Confiscation of goods already exported - redemption fine in lieu of confiscation imposed - export of iron ore fines - Fe content of the iron ore fines - In a case where...

  7. Refund in cash - export of goods - refund of duty paid in excess through cenvat credit - voluntary excess payment of duty - re-credit allowed - no cash refund - CGOVT

  8. Refund of duty paid - iron ore fines were exempted from payment of duty - Determination of date of export - Claiming Benefit of exemption Notification dated 7-12-2008 -...

  9. Claim of refund of excess duty of customs paid - exemption from customs duty - assessee has not challenged the assessment before any appellate Forum - refund allowed - AT

  10. Refund claim - excess duty paid at 5% instead of 1% - the appellant is liable to pay Basic Customs duty at the rate of 1% and have paid the excess duty. Therefore, the...

  11. The case involved the determination of Fe content for export duty purposes. The Tribunal upheld that Fe content should be calculated on Wet Metric Ton (WMT) basis as per...

  12. Rebate of duty paid on export goods - Petitioner paid lesser duty on domestic product and higher duty on export product which was not payable - Cash refund of excess...

  13. Valuation - export duty - Liability to pay customs duty on the FOB value, on export of iron ore fines considering the same as cum-duty value or otherwise - After...

  14. Refund claim in respect of excess paid duty - proceeding of rebate and proceeding of refund are two different proceedings - appellant have rightly claimed the refund of...

  15. 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...

 

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