CESTAT allows Refund Claim Appeal for Custom Duty amid Covid-19 Delays

Jindal Stainless Limited Vs Commissioner of Customs (CESTAT Hyderabad) Introduction: The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) Hyderabad recently allowed a refund claim by Jindal Stainless Limited, originally rejected due to delays attributed to the Covid-19 pandemic. Jindal Stainless Limited had challenged the Order-in-Appeal passed by the Commissioner of Customs (Appeals) Guntur, arguing that the original authority and the first appellate authority passed orders with a revenue bias, ignoring the impact of the pandemic on filing timelines. Analysis: The case hinged on t...