Appellant Seeks Refund for Excess Duty Paid Due to Post-Removal Discount; Provisional Assessment Deemed Unnecessary.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Refund claim - excess payment of duty due to post removal discount - the appellant paid duty on the value including the discount that is to be allowed and therefore opting for provisional assessment is not required. - AT....