Court Rules on Short-Paid Duty Adjustment; Refund Rights Belong to the Duty Payer, Not Withheld by Government.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Adjustment of short paid duty against the refund claimed by the appellant for excess amount of duty paid - The right to refund of eligibility amount is vested in the hands of the individual/entity who has borne the duties and it cannot be retained by the exchequer.....