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    <title>Appellant Entitled to Refund After Overpaying 5% Customs Duty Instead of Applicable 1% Basic Duty.</title>
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    <description>Refund claim - excess duty paid at 5% instead of 1% - the appellant is liable to pay Basic Customs duty at the rate of 1% and have paid the excess duty. Therefore, the appellant is entitled for refund of claim of excess duty paid by them. - AT</description>
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      <description>Refund claim - excess duty paid at 5% instead of 1% - the appellant is liable to pay Basic Customs duty at the rate of 1% and have paid the excess duty. Therefore, the appellant is entitled for refund of claim of excess duty paid by them. - AT</description>
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