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 October 2021 Year 2021 This

Refund of Customs Duty - duty paid under protest - rejection on ...

October 4, 2021

Case Laws     Customs     AT

Refund of Customs Duty - duty paid under protest - rejection on the ground that the transfer bonds in which the goods were transferred from Vizag Customs to EOU Bheemli have been closed which was duly intimated to the appellant but was not contested at the appropriate stage - The provision makes it clear that Procedure for submission of transfer bonds and the closure thereof is not possible in the absence of the executor of the bonds who requests removal of the imported goods from one warehouse to another. - This is not a fit case for refund - AT

View Source

 


 

You may also like:

  1. 100% EOU - de-bonding - refund of the excise duty previously paid - Admittedly, such duty was paid at the time of what is referred to de-bonding. However, this would not...

  2. 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...

  3. Refund of Customs Duty - Duty paid under protest or not - section 27 of the Customs Act, 1962 - The Tribunal held that it is the second proviso to section 27 (1) of the...

  4. 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...

  5. The case involved a refund claim for duty paid under protest, rejected on the ground of unjust enrichment. The appellant paid duty under protest and filed a refund claim...

  6. A legal challenge was raised regarding the requirement to pay the Social Welfare Surcharge (SWS) on imported goods when the basic customs and additional duty were...

  7. The period of limitation of one year does not apply when the amount claimed as refund has been paid under protest. Section 27 of the Customs Act, 1962, only recognizes...

  8. Refund claims – unjust enrichment – service tax paid under protest – refund allowed - AT

  9. Refund of anti dumping duty wrongly paid by the assessee - Refund of anti dumping duty wrongly paid by the assessee - Denial on the ground that the refund sought under...

  10. Seeking removal of the materials lying in the Customs Bonded Warehouses without payment of Customs Duty - the assets lying in the Customs bonded warehouses cannot be...

  11. Refund of Additional Duty of Customs (CVD) demanded from respondent after GST introduction on imported goods - refund of duty paid on re-import - time limitation....

  12. Refund of Additional Customs Duty - refund rejected on the ground that the claimant is not the importer of the goods - The agreement is sufficient evidence to satisfy...

  13. Refund of the Additional Duty of Customs (SAD) - rejection of refund on the ground that the description of the imported goods and the goods sold in India does not tally...

  14. Refund - Period of limitation - duty paid under protest or not - Importer had preferred an appeal challenging the enhancement of the value of the goods - The decision of...

  15. Refund of Customs Duty - duty paid under protest - The appellant themselves has lodged a protest during the pendency of the appeal which is also taken on record - No...

 

Quick Updates:Latest Updates