Dear All
A CHA has the practice of making duty payment on behalf of the importer and collecting the duty from the importer subsequently. In this case, on a particular shipment, the CHA has paid the duty twice erroneously. However, importer has repaid the proper duty to CHA.
The Customs authorities are denying refund claim made by the CHA on the grounds that only an importer can claim refund, and importer has not paid dual duty.
In such a case, what can be done by the CHA.
Thanks in Advance.