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Claim for refund of customs duty paid under MEIS

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....laim for refund of customs duty paid under MEIS<br> Query (Issue) Started By: - MANOHARAN ARUMUGAM Dated:- 12-1-2021 Last Reply Date:- 18-1-2021 Customs - Exim - SEZ<br>Got 2 Replies<br>Customs<br>Sir, I have filed a prior BE and paid BCD under MEIS. SWS & IGST alone paid in cash. However, due to unforeseen circumstances, the shipper has cancelled the shipment. I have filed application for refund....

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.... of entire duty since the cargo physically not landed its destination. Now, refund section says that they cannot refund BCD debited under MEIS and they will pass order only for IGST & SWS paid in cash. Can experts clarify how can I get the refund which was debited from the MEIS? Is there any Notification or case laws are there? Thanks/AManoharan Reply By KASTURI SETHI: The Reply: Refund by way ....

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....of re-credit under MEIS scheme cannot be denied. Reply By MANOHARAN ARUMUGAM: The Reply: Dear sir, Thanks for your clarification. I presume, what you mean is re-credit by JDGFT who has issued the incentive scrip. However, in this case, still I have my own doubt as follows; 1. When the Basic Duty has been already debited by customs from MEIS, how customs can re-credit? This is what customs has ....

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....raised objection. 2. When customs department has already realized the customs duty by debiting from MEIS, who is the competent authority to issue re-credit? Is it the customs or DGFT and on what basis? 3. Having realized the customs duty by debiting from the incentive scrip, why customs could not refund? Pl. enlighten me. Thanks/A.Manoharan<br> Discussion Forum - Knowledge Sharing ....