COMMUNITY INSIGHTS

Topic

Publish Date

Refund of Custom Duty

As the importer is required to pay the custom duty at the time of import. There can be a situation when the excess duty is paid by the importer due to wrong classification of product or any other reason, then the custom law allows the importer to claim the refund of such excess duty paid. In this article we will make a detailed discussion regarding how the refund can be claimed in the event of excess duty paid.................... Read More

15.05.2025

CASE LAWS

Authority

One Liner

2025(09)LCX0024

Hyderabad Tribunal

PH Jewels

Circulars cannot curtail exemption notifications; export obligation under 57/2000-Cus need not be met with only imported gold—demands/penalties set aside; refund per Section 27.