CESTAT Kolkata rules Vedanta Ltd. entitled to 12% interest for 15-year delay in export duty refund due to delayed finalization of shipping bills by Paradeep Customs.
Matter relates to refund of duty paid consequent to re-classification of the aircraft parts imported. Commissioner’s (Appeals) rejected the appeals by holding that appellant did not deposit 7.5% of the duty or penalty disputed as per section 129 E of the customs act.
Refund of Extra Duty Deposit ( EDD ) was not subject to the limitation under Section 27 of the Customs Act, 1962, and should be returned upon finalization of provisional assessments without requiring a formal refund claim.
Failure to file a transshipment bill was deemed a technical lapse and it did not invalidate the clearance granted by customs. . Tribunal held that imposing duty demands and penalties in this matter lacked merit and legal basis.
Any orders passed beyond Tribunal’s vested powers would be non-est in law (invalid) and that these appeals had become infructuous due to the resolution plan’s approval, with no further issues for adjudication.
Hence, the matter need to be remanded to Commissioner (A) to decide the issue on merit. At this stage, the issue was pending for more than 10 years, therefore, a timeframe was necessary for disposal of the appeal.
CESTAT Ahmedabad held that department imposed anti-dumping duty on un-printed sheets treating it to be Taiwanese origin, hence burden of proof lies on department to establish the same. In absence of any proof, demand cannot be sustained.
CESTAT Ahmedabad rules that Mandap Keeper Services by Ahmedabad Municipal Corporation are non-taxable, covered under the negative list, and not support services.
CESTAT Kolkata grants Vedanta Ltd. 12% interest for a 15-year delay in export duty refund due to inaction by Kolkata Customs. Decision aligns with Section 27A of the Customs Act.
In the order above mentioned CESTAT allowed appeal of the assessee and held that that closure letter was already issued by the authority.
