Refund Claim Denied Over Export Duty Dispute: FOB Value Considered as Cum-Duty Price or Transaction Value? Circular Issued.

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Full Text of the Document

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....Denial of refund claim - discharge export duty, considering the FOB value as cum-duty price or transaction value - very purpose of issuing the said Circular is to bring uniformity to the divergent assessment practice followed in the collection of Customs Export Duty across the country. - Circular is binding on the Department - AT....