https://www.taxtmi.com/highlights?id=95076 The HC allowed the writ petition filed by the importer-petitioner seeking refund of excess customs duty paid as 'Infra Cess' on imported golf carts. Holding that the goods were clearly covered by the exemption under Notification 1/2016-Infrastructure Cess, the HC ruled that the benefit of exemption ought to have been granted and the collected amount cannot be retained. Relying on the law that refund must follow proper re-assessment, the HC directed re-assessment of the relevant Bills of Entry within two months and issuance of consequential refund thereafter. The petition was disposed of accordingly. en-us Tue, 16 Dec 2025 08:19:37 +0530 Tue, 16 Dec 2025 08:19:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=95076 The HC allowed the writ petition filed by the importer-petitioner seeking refund of excess customs duty paid as 'Infra Cess' on imported golf carts. Holding that the goods were clearly covered by the exemption under Notification 1/2016-Infrastructure Cess, the HC ruled that the benefit of exemption ought to have been granted and the collected amount cannot be retained. Relying on the law that refund must follow proper re-assessment, the HC directed re-assessment of the relevant Bills of Entry within two months and issuance of consequential refund thereafter. The petition was disposed of accordingly. Highlights Customs Tue, 16 Dec 2025 08:19:37 +0530 https://www.taxtmi.com/highlights?id=95076