https://www.taxtmi.com/forum/issue?id=1877 Importer paid customs duty on the invoice value of imported capital plant and later received a supplier rebate for defects. A refund may be claimed under Section 27 by producing evidence of the rebate and that the duty was not passed on, filed in the Import Department that assessed the bills of entry within six months of duty payment. Unjust enrichment is unlikely to preclude refund because duty was on capital inputs. If authorities refuse relief, a writ petition to the High Court is a possible remedy. en-us Thu, 15 Apr 2010 17:20:57 +0530 Thu, 23 Jan 2025 15:58:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=1877 Importer paid customs duty on the invoice value of imported capital plant and later received a supplier rebate for defects. A refund may be claimed under Section 27 by producing evidence of the rebate and that the duty was not passed on, filed in the Import Department that assessed the bills of entry within six months of duty payment. Unjust enrichment is unlikely to preclude refund because duty was on capital inputs. If authorities refuse relief, a writ petition to the High Court is a possible remedy. Discussion-Forum Customs Thu, 15 Apr 2010 17:20:57 +0530 https://www.taxtmi.com/forum/issue?id=1877