Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Customs - Highlights / Catch Notes

Home Highlights April 2020 Year 2020 This

Refund of excess customs duty paid - No refund can be claimed in ...

Case Laws     Customs

April 9, 2020

Refund of excess customs duty paid - No refund can be claimed in respect of any assessment including self assessment unless the assessment itself is challenged and set aside by the appellate authority - Appeal dismissed - AT

View Source

 


 

You may also like:

  1. 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...

  2. 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

  3. 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...

  4. Refund claim was rejected as time-barred, having been filed beyond the one-year limitation period stipulated u/s 27 of the Customs Act, 1962. The appellant had...

  5. 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...

  6. Refund claim for the amount of CVD paid - time limitation - Duty was paid under protest or not - The appellant, an importer of silk yarn and silk fabrics, filed a refund...

  7. Refund claim of excess duty paid - unjust enrichment - after issuance of corrigendum the excess duty, paid lacks the colour of duty and is merely a deposit - the excess...

  8. Refund claim - refund rejected on the ground that the bills of entry under which assessments were made were not assailed - refund of duty is a mechanical process of...

  9. Refund of Excess Customs Duty paid - principles of unjust enrichment - Following proceedings before the Settlement Commission, it was determined that the appellant had...

  10. Refund of duty paid in excess - Admitted tax or not - The Tribunal found that the amounts paid by the appellant were not part of self-assessment and were not reflected...

  11. 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.

  12. Refund of excess duty paid - price variation clause - Since, the excess amount claimed in the invoices was inclusive of central excise duty, the excess paid duty amount...

  13. Refund claim of customs duty - short landing of the imported goods - This is not a case for remission of duty but is a case of application for refund on the ground that...

  14. Refund of SAD - denial of refund on the ground that the test of unjust enrichment not passed on - non-collection of excess duty paid by the appellant - The certificate...

  15. Rejection of refund claim - Customs Duty paid in excess - period of limitation - it is crystal clear that when the customs duty is paid in excess, the department is...

 

Quick Updates:Latest Updates