Refund - duty was paid under protest or not - When he had found ...

Case Laws Customs

March 18, 2023

Refund - duty was paid under protest or not - When he had found that the appellant was directed by the original authority to take steps for assessing the goods under Notification No.49/2008-CE(NT) dated 24.12.2008, he should also have examined whether there was a written acceptance of that direction by the appellant/ importer, in the absence of which the proper officer should have passed a speaking order within fifteen days of the date of assessment of the BE - AT

View Source

← Previous Next →

Refund - duty was paid under protest or not - When he had found ...

Case Laws Customs

March 18, 2023

You may also like:

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...

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...

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

Refund of Excise Duty - Already 26 years have passed due to one mistake in the decision taken by the Assessing Authority - the Asseesing Authority passed an order...

Refund of Customs Duty paid - Assessment of Bill of Entry not challenged - No application would lie for refund of any duty from such self-assessment since the refund...

Refund - duty paid on export of goods - whether refund claim can be lodged by an assessee without contesting the original assessments made - original authority directed...

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...

Appellant filed refund claim which was initially rejected by original authority on grounds of ineligibility for exemption notification. Commissioner (Appeals) remanded...

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...

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...

Liability of directors of private company in liquidation - steps taken against the delinquent Company - The order does not record any of the material which formed the...

Refund claim - duty paid under protest - unjust enrichment - Time bar - benefit of ‘payment of duty under protest’ made by the manufacturer cannot be extended to the buyer - AT

Refund claim - duty paid under protest - revenue cannot create a particular period in case where duty is paid under protest - refund filed by the respondent is not time...

Refund of Excise duty paid under protest - it was obligatory on the part of Central Excise Officer to have issued a notice to the appellant for payment of the short paid...

Refund claim alongwith interest - duty paid under protest - unjust enrichment - As from the facts itself, it is clear that the appellants were not required to pay any...

Quick Updates: