Finality of Customs Assessment Bars Refund Claim: CESTAT Delhi

Diamond Mink Blankets Ltd. Vs Commissioner of Customs & Central Excise (CESTAT Delhi) The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) in Delhi recently upheld the rejection of a refund claim by M/s Diamond Mink Blankets Ltd. The company had sought a refund of ₹2,22,702, arguing entitlement to an exemption under Notification No. 30/2004-CE, citing the Supreme Court’s ruling in SRF Ltd. versus Commissioner of Customs, Chennai. However, the refund application, filed in 2017 for a Bill of Entry provisionally assessed in 2008 and finalized in 2013, was rejected by the D...