CESTAT Remands Appeal for Time-Barred Dismissal: Refund Claim for Anti Dumping Duty

Art N Glass Vs C.C- Ludhiana (CESTAT Chandigarh) Introduction: The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) in Chandigarh recently delivered a significant verdict in the case of Art N Glass vs. C.C Ludhiana. The crux of the matter revolved around the timeliness of an appeal filed under Section 128 of the Customs Act. The CESTAT Chandigarh’s ruling emphasized the criticality of adhering to the prescribed timeframes in the Customs Act for appeals. Detailed Analysis: In this case, Art N Glass imported “Euro Grey Float Glass 3300X2140 MM 5 MM” from China and f...