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Case Law Details

Case Name : Synergy Steels Ltd. Vs Commissioner of Customs (CESTAT Delhi)
Related Assessment Year :
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Synergy Steels Ltd. Vs Commissioner of Customs (CESTAT Delhi)

CESTAT Delhi held that authority is not permitted to retain the excess amount paid by the appellant because of an error in EDI system. Authority is duty bound to refund such amount.

Facts- The appellant filed the Bill of Entry for import of ‘Heavy Melting Steel Scrap’ under CTH 72044900 and paid normal rate of BCD @ 15%.

The appellant was eligible for exemption of BCD @ 2.50% in terms of Please become a Premium member. If you are already a Premium member, login here to access the full content.

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