https://www.taxtmi.com/caselaws?id=432888 The court dismissed the writ petition, ruling that the petitioner was not entitled to a refund of import and countervailing duties paid on unsold beer stock due to the lockdown. The court held that the duties are levied at the time of import under the Jharkhand Excise Act, irrespective of subsequent sale or destruction of goods. Legal precedents cited by the petitioner were deemed inapplicable. The court emphasized that the duty payment is not contingent on goods' removal from the warehouse. en-us Thu, 05 Jan 2023 00:00:00 +0530 Mon, 16 Jan 2023 20:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432888 The court dismissed the writ petition, ruling that the petitioner was not entitled to a refund of import and countervailing duties paid on unsold beer stock due to the lockdown. The court held that the duties are levied at the time of import under the Jharkhand Excise Act, irrespective of subsequent sale or destruction of goods. Legal precedents cited by the petitioner were deemed inapplicable. The court emphasized that the duty payment is not contingent on goods' removal from the warehouse. Case-Laws VAT and Sales Tax Thu, 05 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432888