100% EOU - Import Duty Refund

[Raja krishnan]

Dear Experts,

One 100% EOU, unexpectedly, clear their Import with payment of Import duty. Now my doubt is, its possible to get the Refund that Import duty which were collected from Bangalore customs? and if yes, where from obtain the Refund... from MEPZ (or) Jurisdictional Assistant commissioner of Central Excise. Please reply.

[Mahir S]

You can seek refund from jurisdictional Assistant Commissioner of Central Excise

AI Summary

EOU import duty refund can be claimed for duties paid on cleared imports through the unit's jurisdictional excise office.
An Export Oriented Unit that cleared imports with payment of import duty may seek a refund of those duties. The procedural route specified is to file the refund claim with the jurisdictional Assistant Commissioner of Central Excise rather than with the SEZ/project authority.