Faceless assessment and registration procedures are updated through electronic communication, revised recovery rules, extended deadlines, and replacem...
Risk-based selective vessel boarding requires accurate declarations and preserves master and agent liability where physical inspections are not select...
Permanent-establishment reassessment cannot revisit scrutinised disclosures; extended reopening fails without undisclosed material facts and within st...
Refund the excess duty paid - the appellant has paid the excess amount because of an error in EDI system whereby the benefit of Notification No. 50/2017-Cus., was not appended and the same was brought to the notice of the authorities concerned vide letter dated 23.01.2018 alongwith the claim for refund of the amount wrongly paid. In the facts of the case, the authority is duty bound to refund such amount as was ascertained by virtue of the reassessment. - AT
Refund the excess duty paid - the appellant has paid the excess amount because of an error in EDI system whereby the benefit of Notification No. 50/2017-Cus., was not appended and the same was brought to the notice of the authorities concerned vide letter dated 23.01.2018 alongwith the claim for refund of the amount wrongly paid. In the facts of the case, the authority is duty bound to refund such amount as was ascertained by virtue of the reassessment. - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
