Customs Duty Refunds in India: When Can Importers Claim a Refund?

Importers may sometimes pay more customs duty than is ultimately payable due to reassessment, incorrect valuation, classification disputes or other circumstances. In such cases, a Customs Duty Refund can provide a mechanism for recovering eligible amounts from the customs authorities. However, a refund is not automatic merely because an importer believes excess duty was paid. […]