Dual duty payment made by cha

Sowmya P K (Chartered Accountant) (251 Points)

22 May 2012  

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.