2015 (9) TMI 616 - HC - Customs

Denial of refund claim - Overvaluation of goods - Voluntary payment of duty - Tribunal vide impugned order reported in 2014 (10) TMI 506 - CESTAT BANGALORE held that refund sanctioned by original authority was in accordance with law and there was no need to interfere with same by filing appeal, thereby dismissed appeal of revenue - High court after hearing counsel for parties found that duty was paid by assessee under protest and ultimately it was found that such duty was not leviable - Therefore, ultimately necessary sanction was accorded for refund - In view of said findings, nothing was left for adjudication in this appeal- Appeal dismissed.

Summary

The High Court of Andhra Pradesh dismissed an appeal by the Revenue against a judgment of the Customs, Excise and Service Tax Appellate Tribunal. The Tribunal found that duty was paid by the assessee under protest, but it was ultimately found that the duty was not leviable. As a result, necessary sanction was given for a refund. The High Court upheld the Tribunal's decision and dismissed the appeal without any costs.