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CESTAT Awards 12% Interest on Refund of Investigation Deposit, Rejects 6% Rate
Case Law Details
- Case Name
- Berger Painst India Limited Vs Commissioner of Customs (CESTAT Kolkata)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Kolkata
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Berger Painst India Limited Vs Commissioner of Customs (CESTAT Kolkata)
The appeal was filed by Berger Paints India Limited challenging the grant of interest at 6% on the delayed refund of an amount deposited during the course of investigation. The appellant sought interest at 12% on the refunded amount.
The appellant had imported mixed xylene isomers between 2011 and 2014, classifying the goods under Customs Tariff Heading 2902.44.00. The goods were purchased on high seas, warehoused after assessment of warehousing bills of entry, and subsequently cleared for home consumption upon filing ex-b...






