Refund Claim Hinges on Duty Based on Transaction vs. Tariff Value; Section 27 Conditions Must Be Met for Entitlement.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Refund of differential duty claim – Liability of duty on Transaction value or as per tariff value fixed by the Central Govt. - assessees are entitled to refund provided the conditions of Section 27 are fulfilled - AT....