hello sir,
My client obtained advance licence for export, however due to non compliance he had received notice from custom for executing of bond entered by him. client made an appeal with CESTAT and then after to the high court. In mean time he received EODC from DGFT and now he want to file refund claim directly to custom department.Hence my question is that my lient will be eligible for withdrawing appeal from high court and claim refund from custom.
Whatever penalty or interest imposed on delay cannot be refunded subject to court decision. you can submit the eodc to customs before they invoke bank guarantee or bond. If you have made any deposit to customs, it shall be refunded only after the order is passed
CAclubindia
