Case Law Details
Case Name : Commissioner of Customs (Exports) Vs M/s. Sayonara Exports Pvt. Ltd. (Madras High Court)
Related Assessment Year :
Courts :
All High Courts Madras High Court
Become a Premium member to Download.
If you are already a Premium member, Login here to access.
CA Urvashi Porwal
Brief of the case
In the case of Commissioner of Customs (Exports) Vs M/s.Sayonara Exports Pvt. Ltd., it was held by High Court of Madras that the assessee is entitled for automatic refund of the Extra Duty Deposit made pending finalisation of the provision assessment without filing an application for refund under Section 27 of the Customs Act, 1962.
Brief facts of the case
The assessee imported RDB Palmolein (edible grade) and paid extra duty deposit (for short ‘EDD’) of Rs.1,13,004/- for the purpose of provisional assessment of the imported goods, pending surve...
This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Kindly Refer to
Privacy Policy &
Complete Terms of Use and Disclaimer.
Bill of Entry is finally assessed and the Bill of entry is having multiple products with different rate of duty. So how to calculate refund or any draft application will available.