2003 (5) TMI 80 - AT - Customs

Summary

The Appellate Tribunal CEGAT, New Delhi directed the respondent to grant a refund of duty paid by M/s. Organon (India) Ltd. The Tribunal allowed the appeal, stating that the duty had not been passed on to the customer. The Tribunal found the delay in making the refund unjustified and ordered the duty portion of the refund claim to be paid within one week, with interest as per Section 27A of the Customs Act, 1962.