https://www.taxtmi.com/caselaws?id=406008 Excess basic customs duty and special additional duty paid on clearance of stainless steel scrap from an SEZ to the DTA may be refunded under the Customs Act where the levy arises on such clearance and the claim is otherwise maintainable. The text states that refund was treated as admissible because the claim was filed within the one-year limitation period and documentary evidence showed that the duty incidence had not been passed on, thereby defeating unjust enrichment. It also states that delayed processing of the refund attracted statutory interest under Section 27A of the Customs Act from the relevant date. The stated result is full refund with consequential interest. en-us Thu, 01 Apr 2021 00:00:00 +0530 Tue, 11 Jan 2022 11:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406008 Excess basic customs duty and special additional duty paid on clearance of stainless steel scrap from an SEZ to the DTA may be refunded under the Customs Act where the levy arises on such clearance and the claim is otherwise maintainable. The text states that refund was treated as admissible because the claim was filed within the one-year limitation period and documentary evidence showed that the duty incidence had not been passed on, thereby defeating unjust enrichment. It also states that delayed processing of the refund attracted statutory interest under Section 27A of the Customs Act from the relevant date. The stated result is full refund with consequential interest. Case-Laws Customs Thu, 01 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406008