Refund under Customs | Full Chapter Explained from Module | CA Finals/ CMA | 100% Exam Oriented скачать в хорошем качестве

Refund under Customs | Full Chapter Explained from Module | CA Finals/ CMA | 100% Exam Oriented

This video offers complete and structured coverage of “Refund under Customs” as per the Customs Act, 1962, strictly in line with the CA Final and CMA Final Indirect Tax syllabus. The lecture is designed to help students learn the topic from scratch and build strong conceptual clarity for exam writing and practical understanding. 📌 Topics covered in this lecture: ✔ Meaning and scope of refund under Customs law ✔ Section 27 of Customs Act, 1962 – detailed analysis ✔ Eligible persons for claiming refund ✔ Time limits for filing refund claims ✔ Doctrine of Unjust Enrichment – concepts & exceptions ✔ Provisional assessment & refund implications ✔ Interest on delayed refunds 🎯 This session is highly useful for: • CA Final IDT students • CMA Final IDT students • Students revising Customs law for exams • Learners seeking concept clarity from basics 📚 Coverage is based on: • Customs Act, 1962 • ICAI Study Material 👉 Watch the complete video to strengthen your fundamentals and score confidently in Customs refund questions. #RefundUnderCustoms #CustomsRefund #CustomsAct1962 #Section27Customs #CAFinalIDT #CMAFinalIDT #CAFinalPreparation #CMAFinalPreparation #IndirectTax #CustomsLaw #IDTFromScratch #CAFinalExams #CMAFinalExams #gst #gstwithamrita #getsettriumph