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Passenger baggage re-export requires true declaration and cannot be granted indirectly through discretionary redemption of undeclared prohibited goods...
Refund of double payment of duty made - appellant paid duty in the name of M/s. Kanishk Steel Industries inadvertently. On realising the mistake on the same date, they paid the same amount in their own name - the disclaimer certificate furnished by the appellant along with the refund claim - refund allowed.
Refund of double payment of duty made - appellant paid duty in the name of M/s. Kanishk Steel Industries inadvertently. On realising the mistake on the same date, they paid the same amount in their own name - the disclaimer certificate furnished by the appellant along with the refund claim - refund allowed.
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