Specification for refund claim of export duty allows company to seek refund where duty incidence not passed on. Specification of a claimant for refund of export duty where the government concluded that duty and interest paid on export of iron ore concentrate and pellets were not passed on; the Central Government, exercising powers under the proviso to the Customs Act, designates M/s Kudremukh Iron Ore Company Limited as the specified person eligible to pursue the refund claim for the relevant period.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Specification for refund claim of export duty allows company to seek refund where duty incidence not passed on.
Specification of a claimant for refund of export duty where the government concluded that duty and interest paid on export of iron ore concentrate and pellets were not passed on; the Central Government, exercising powers under the proviso to the Customs Act, designates M/s Kudremukh Iron Ore Company Limited as the specified person eligible to pursue the refund claim for the relevant period.
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