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 LAW

Authority

One liner

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.