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 LAW
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2025(10)LCX0141 Delhi Tribunal Vortex Rubber Industries Private Limited |
Refund-interest on provisional-release payments flows under Section 27A at 6% from three months after the refund application, not from the original deposit date. |