SANTOSH STARCH LTD. Versus COMMISSIONER OF CUSTOMS, KANDLA - Customs - CESTAT AHMEDABAD - Tri - Refund of excess duty paid Imports under DFIA scheme in terms of Notification No. 40/2006-Cus., dated 1-5-2006 - Refund claim on basis of exemption from payment of Basic Customs Duty as well as Additional Customs Duty - Held that - the refund claim of the appellant was maintainable under Section 27 of the Customs Act and the non-filing of the appeal against the assessed bill of entry does not depriv................................... Customs - Case Laws
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