https://www.taxtmi.com/forum/issue?id=106829 Whether a non-registered buyer can claim customs duty paid by an agent who imported goods, cleared them through customs, invoiced the buyer inclusive of duty, and delivered the goods directly to an SEZ unit under the buyer's delivery challan. AB Pvt Ltd is not registered under central excise; the agent imported as a special consignment and invoiced AB including the duty. The questions are whether AB can claim that customs duty and, if not, what procedural steps are required to avail the duty paid on future transactions. en-us Fri, 23 May 2014 17:20:46 +0530 Thu, 23 Jan 2025 15:57:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=106829 Whether a non-registered buyer can claim customs duty paid by an agent who imported goods, cleared them through customs, invoiced the buyer inclusive of duty, and delivered the goods directly to an SEZ unit under the buyer's delivery challan. AB Pvt Ltd is not registered under central excise; the agent imported as a special consignment and invoiced AB including the duty. The questions are whether AB can claim that customs duty and, if not, what procedural steps are required to avail the duty paid on future transactions. Discussion-Forum Customs Fri, 23 May 2014 17:20:46 +0530 https://www.taxtmi.com/forum/issue?id=106829