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        Bills

        Clause 55 - Amendment of section 27

        Finance Bill, 2013
        Chapter IV - Part I
        INDIRECT TAXES - Customs

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        Refund threshold: minor-value customs refund claims barred under amended provision introducing a de minimis exclusion. An additional proviso to the Customs Act refund provision establishes a de minimis monetary floor: where the amount of refund claimed is less than rupees one hundred, the claim shall not be refunded, thereby excluding minor-value refund claims from entitlement and administrative processing.
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Refund threshold: minor-value customs refund claims barred under amended provision introducing a de minimis exclusion.

                              An additional proviso to the Customs Act refund provision establishes a de minimis monetary floor: where the amount of refund claimed is less than rupees one hundred, the claim shall not be refunded, thereby excluding minor-value refund claims from entitlement and administrative processing.


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