Refund of pre-deposit - refund claim filed by the CHA is proper ...
Customs House Agent's Role in Refund Claim Clarified: CHA Can File, But Refund Goes to Appellant.
November 8, 2021
Case Laws Customs AT
Refund of pre-deposit - refund claim filed by the CHA is proper or otherwise - It is not the case that whether CHA is claiming the refund. Those are applications of refund filed by the CHA but ultimately the refund has to be given to the appellant only. Therefore, only on the ground that the application for refund was filed by CHA, refund cannot be denied which is otherwise due to the appellant. - AT
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