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Customs - Highlights / Catch Notes

Home Highlights May 2019 Year 2019 This

Refund of excess paid duty in cash - re-credit in FPS licence - ...


Appellant Wins Refund for Excess Duty Paid Due to System Error, Department Can't Benefit from Its Own Mistake.

May 4, 2019

Case Laws     Customs     AT

Refund of excess paid duty in cash - re-credit in FPS licence - licence was debited by department but the same was not reflecting in the system and as a result the appellant had to pay in cash - mistake was detected and appellant compelled to seek refund - It is a settled law that the Department cannot take advantage of its own wrong - directed to grant refund

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