Refund rightly rejected as closure of proceeding requested on voluntary payment of differential customs duty

Virbac Animal Health India Pvt.Ltd Vs Union of India (Madras High Court) Madras High Court held that refund claim filed is rightly rejected since differential customs duty was paid voluntarily and not under protest during DRI [Directorate of Revenue Intelligence] investigation and closure of proceeding was requested by importer. Accordingly, writ petition is dismissed. Facts- The petitioner had paid the basic customs duty at the rate of 5% Advalorem under Customs Tariff Heading 2309.09 for the import of Shrimp Larvae Feed in pellet form during 2014 to 2017 under 11 Bills of Entry submitted by...