CESTAT Allow Interest @12% for Delay of 15 years in granting Export Duty Refund in account of Inaction by Kolkata Customs

Vedanta Ltd. Vs Commissioner of Customs (Ports) (CESTAT Kolkata)

In the case of Vedanta Ltd. vs. Commissioner of Customs (Ports), the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) Kolkata addressed a prolonged dispute over the refund of export duty. Vedanta, formerly Sesa Goa Ltd., exported iron ore in 2007-2008 and paid export duties at higher rates to avoid delays in clearance. Subsequently, the company sought a refund citing lower applicable rates based on iron content. Despite providing supporting documents in 2009, the case remained unresolved f

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