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    Re-import of goods - Claim of exemption from customs duty -...

    Exemption Granted: Customs Duty Waived on Re-Imported Goods Due to Incorrect IGST Refund Documentation. No Refund Was Claimed.

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    CustomsJune 6, 2023Case LawsAT

    Re-import of goods - Claim of exemption from customs duty - Whether the original export was under the claim of refund of IGST? - Appellant claimed that at the time of export, they had wrongly mentioned that the export is being made for refund of IGST, wherein there was no claim for refund made - It is an admitted fact that the appellant neither claimed refund at any point of time, nor any such refund was granted to them. This fact has also been confirmed by the Revenue - Benefit of exemption allowed - AT

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