Sir,
I have filed a prior BE and paid BCD under MEIS. SWS & IGST alone paid in cash. However, due to unforeseen circumstances, the shipper has cancelled the shipment. I have filed application for refund of entire duty since the cargo physically not landed its destination. Now, refund section says that they cannot refund BCD debited under MEIS and they will pass order only for IGST & SWS paid in cash. Can experts clarify how can I get the refund which was debited from the MEIS? Is there any Notification or case laws are there?
Thanks/AManoharan
User Seeks Refund for Customs Duty Under MEIS After Shipment Cancellation; Expert Clarifies Re-credit Process A user sought advice on obtaining a refund for customs duty paid under the Merchandise Exports from India Scheme (MEIS) after a shipment was canceled. The customs department refused to refund the Basic Customs Duty (BCD) debited under MEIS but agreed to refund the Integrated Goods and Services Tax (IGST) and Social Welfare Surcharge (SWS) paid in cash. An expert clarified that a refund through re-credit under MEIS should not be denied. The user questioned the process, asking how customs could re-credit the BCD and who the competent authority for issuing the re-credit would be. (AI Summary)
TaxTMI 
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TaxTMI 
