Refund of 4% Additional Duty of Customs (4% CVD) in pursuance of Notification No.102/2007-Customs dated 14.9.2007 - Disposal of claims in respect of cases where assessments are provisional - reg.
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Refund of additional customs duty: deadline runs from date of payment, not from provisional assessment finalization. The one-year refund limitation for additional customs duty runs from the date of payment of duty at import clearance, not from finalization of provisional assessment; pending claims must be disposed of without awaiting assessment finalization and field formations should issue Public Notices and Standing Orders to guide trade and staff.
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 of additional customs duty: deadline runs from date of payment, not from provisional assessment finalization.
The one-year refund limitation for additional customs duty runs from the date of payment of duty at import clearance, not from finalization of provisional assessment; pending claims must be disposed of without awaiting assessment finalization and field formations should issue Public Notices and Standing Orders to guide trade and staff.
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