Mandatory verification procedure governs rejection of country-of-origin certificates before denying preferential customs exemption and related penalti...
Refund of Excise duty - refund claims have been rejected on the ground of unjust enrichment - if the assessee is able to prove that the ultimate buyer of the goods have not borne the duty components, refund can be claimed.
Refund of Excise duty - refund claims have been rejected on the ground of unjust enrichment - if the assessee is able to prove that the ultimate buyer of the goods have not borne the duty components, refund can be claimed.
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