Captive power transfer pricing and non-resident export commission rules support deletion of adjustments and withholding disallowance in discussed proc...
Cooperative society deposits, member-interest TDS exemption and credit-facility deduction claims require verification through records and supporting e...
Customs jurisdiction over EPCG condition breaches survives export-obligation discharge certificates, requiring alleged fraud and misdeclaration to be ...
Contractual tolerance requires consideration; breach recoveries, qualifying public infrastructure services and road works escape service tax liability...
Prior re-assessment of the Bill of Entry is mandatory before any refund claim for excess customs duty can be filed and processed. The notice reiterates that refunds arising from re-assessment must be routed through the ICEGATE 2.0 "Re-assessment cum Refund" module, where the importer first files an electronic request for re-assessment, the appraising group completes re-assessment or amendment, and a pre-filled refund application then becomes available for submission. Any refund claim filed without required re-assessment will be treated as incomplete and a deficiency memo will be issued; for interest purposes under the refund rules, the claim is deemed received only when a complete application is acknowledged by the proper officer.
Prior re-assessment of the Bill of Entry is mandatory before any refund claim for excess customs duty can be filed and processed. The notice reiterates that refunds arising from re-assessment must be routed through the ICEGATE 2.0 "Re-assessment cum Refund" module, where the importer first files an electronic request for re-assessment, the appraising group completes re-assessment or amendment, and a pre-filled refund application then becomes available for submission. Any refund claim filed without required re-assessment will be treated as incomplete and a deficiency memo will be issued; for interest purposes under the refund rules, the claim is deemed received only when a complete application is acknowledged by the proper officer.
Note: It is a system-generated summary and is for quick reference only.
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