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Customs - Highlights / Catch Notes

Home Highlights April 2021 Year 2021 This

Refund the excess duty paid - The refund has been rejected on ...

Case Laws     Customs

April 12, 2021

Refund the excess duty paid - The refund has been rejected on the ground that it is barred by limitation - When the appellant has approached the higher forum aggrieved by the rejection of the notification benefit, it is sufficiently implied that the duty has been paid under protest. - when appeal is filed against the assessment of the bill of entry, the same has to be considered as a protest in paying the duty. - Period of limitation is not applicable - HC

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