https://www.taxtmi.com/caselaws?id=783420 HC allowed the writ petition, holding that the imported golf carts were squarely covered by the exemption from Infrastructure Cess under Notification No. 1/2016-Infrastructure Cess dated 1 March 2016. Relying on the SC ruling in ITC Ltd., the HC held that refund of excess customs duty/Infra Cess cannot be granted straightaway and must follow re-assessment of the relevant Bills of Entry. The HC directed customs authorities to complete re-assessment within two months and, thereafter, to grant consequential refund in accordance with the exemption notification. The petition was disposed of with these directions. en-us Thu, 11 Dec 2025 00:00:00 +0530 Tue, 16 Dec 2025 08:19:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783420 HC allowed the writ petition, holding that the imported golf carts were squarely covered by the exemption from Infrastructure Cess under Notification No. 1/2016-Infrastructure Cess dated 1 March 2016. Relying on the SC ruling in ITC Ltd., the HC held that refund of excess customs duty/Infra Cess cannot be granted straightaway and must follow re-assessment of the relevant Bills of Entry. The HC directed customs authorities to complete re-assessment within two months and, thereafter, to grant consequential refund in accordance with the exemption notification. The petition was disposed of with these directions. Case-Laws Customs Thu, 11 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783420