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Customs - Highlights / Catch Notes

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Refund of Anti-Dumping Duty paid - After the amendment in ...


Refund Denial for Anti-Dumping Duty Ruled Incorrect Post-Amendment to Sections 17 & 27 of Customs Act 1962.

May 24, 2019

Case Laws     Customs     AT

Refund of Anti-Dumping Duty paid - After the amendment in Section 17 and 27 of the Customs Act 1962 w.e.f. 08.04.2011, there is no need to challenge the self-assessment made by the importer as there is no assessment order - impugned order rejecting refund is plainly erroneous and not sustainable in law

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