The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) ...

Tribunal rules for refund of excess customs duty based on CA certificate.

Case Laws Customs

October 23, 2024

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) ruled that the appellant is entitled to a refund of excess additional customs duty. The Tribunal accepted the chartered accountant's certificate dated 29.12.2015, which was identically issued for imports from Delhi, Ahmedabad, and Hyderabad, as sufficient proof that the incidence of duty was not passed on to buyers. The Hyderabad and Ahmedabad Benches had previously upheld the certificate's validity. The Tribunal rejected the department's contention that additional corroborative evidence u/ss 28C and 28D of the Customs Act was required. Consequently, the Commissioner (Appeals) orders confirming the deposit of the sanctioned amount in the Consumer Welfare Fund were set aside, and the appellant was held entitled to refunds of Rs. 3,43,88,087/- and Rs. 2,33,05,108/- with consequential relief.

View Source

← Previous Next →

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) ...

Tribunal rules for refund of excess customs duty based on CA certificate.

Case Laws Customs

October 23, 2024

You may also like:

Refund Of excess amount of duty paid on short shipped quantity - Valuation - erroneous calculation of FOB value of the subject consignment - The Appellate Tribunal found...

Refund claim - excess duty paid due to downward revision of price - They have furnished CA certificate to substantiate that the incidence of duty has not been passed on...

Refund claim of excess duty denied due to unjust enrichment - goods sold based on LME price index. Revenue contended appellant booked excess duty as revenue expenditure...

Refund of Excess Customs Duty paid - principles of unjust enrichment - Following proceedings before the Settlement Commission, it was determined that the appellant had...

Refund of SAD - denial of refund on the ground that the test of unjust enrichment not passed on - non-collection of excess duty paid by the appellant - The certificate...

100% EOU - Denial of benefit of exemption - violation of input output norms - excess generation of waste and scrap - The Tribunal, citing precedent and the...

Refund of SAD - The tribunal noted that the Adjudicating Authority had accepted the CA Certificate in support of the refund claim for some Bills of Entry but had...

Liability for payment of customs duty on sale of excess liquor from the duty-free shop

Claim of refund of excess duty of customs paid - exemption from customs duty - assessee has not challenged the assessment before any appellate Forum - refund allowed - AT

Demand of customs duty based on mis-declaration of weight of imported rough A marble blocks - The Tribunal observed that, it is found that the department established a...

Benefit of Nil Rate of duty - MS Pipes - Notification No.6/2002 - The Tribunal observed that the appellant failed to produce certificates from the District Collector for...

Refund - when the iron ore was exported on payment of duty on FOB value, the refund of excess customs duty paid does not attract bar of unjust enrichment - refund allowed.

Refund of Customs Duty paid in excess - doctrine of unjust enrichment - In the present case, barring CA certificate, no other evidence has been produced by the...

Refund claim in respect of excess paid duty - proceeding of rebate and proceeding of refund are two different proceedings - appellant have rightly claimed the refund of...

Refund in cash - export of goods - refund of duty paid in excess through cenvat credit - voluntary excess payment of duty - re-credit allowed - no cash refund - CGOVT

Quick Updates: