The High Court held that the rejection of refund claim for Extra ...

Customs Extra Duty Deposit refund denial unjustified, Court directs refund after assessment.

Case Laws Customs

September 27, 2024

The High Court held that the rejection of refund claim for Extra Duty Deposit (EDD) paid by the petitioner was unjustified. The EDD amount collected during Special Valuation Branch (SVB) proceedings was not a customs duty u/s 12 of the Customs Act, 1962. It was a deposit eligible for appropriation towards duty liability after final assessment. The amount over the payable duty should be refunded after Bill of Entry assessment, subject to no unjust enrichment u/s 27. The impugned order was set aside, and respondents were directed to complete proceedings within six months. The petition was allowed.

View Source

← Previous Next →

The High Court held that the rejection of refund claim for Extra ...

Customs Extra Duty Deposit refund denial unjustified, Court directs refund after assessment.

Case Laws Customs

September 27, 2024

You may also like:

Denial of refund claim - Refund of extra duty deposit - Applicability of Section 27 - extra duty deposit appears to be more in the form of a security and not in the...

Seeking refund of deposit - the amount is deposit or duty? - refund of security deposit during provisional assessment - Since in view of the documentary evidence, it is...

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

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...

Refund of the Extra Duty Deposit (EDD) - Provisional Assessment not finalised - No such material has been placed before this court to justify the action of the Customs...

Denial of refund of Special Additional Customs Duty - period of one year for filing refund claim of SAD is to be counted from the date of finalization of provisional...

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...

Refund of Customs Duty paid in excess - denial of refund on the ground that the assessment had become final, there being no challenge to such assessment - considering...

Refund claim for amount deposited in PLA, whether duty or not, subject to time limitation u/s 11B of Central Excise Act, 1944. Held that Apex court in Modipon Ltd. case...

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 claim - time limitation - Denial of refund of certain amount deposited through GAR challan - The said deposit has never been adjusted against any tax liability in...

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...

Refund of Pre-deposit alongwith interest - Adjustment of pre-deposit with pending demand - A pre-deposit would become refundable the moment an Appellate Authority comes...

Maintainability of Refund claim - Order of assessment was not challenged - the Tribunal upheld the department's action, stating that customs duty is to be charged based...

Claim of refund amount on account of double-payment of Customs Duty

Quick Updates: