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Authority duty bound to refund excess duty paid because of an error in EDI system
Case Law Details
- Case Name
- Synergy Steels Ltd. Vs Commissioner of Customs (CESTAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Delhi
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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 Notification No. 50/2017-Cus. dated 30.06.2017 under Sl. No. 368. The appellant requested the Deputy Commissioner of Customs, ...
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