COMMUNITY INSIGHTS
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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
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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. |