CESTAT Grants CVD Refund Despite Minor Procedural Issues

Petrotech Products India Pvt Ltd Vs Commissioner of Customs (CESTAT Chennai)

Introduction: In a recent decision, the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) Chennai addressed a crucial case involving Petrotech Products India Pvt Ltd and the Commissioner of Customs. The tribunal emphasized the importance of procedural fairness in the denial of Cenvat refunds.

Detailed Analysis: The case revolved around the appellant’s import of LD

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