CESTAT Orders Reconsideration of Double Customs Duty Refund Despite IEC Alert

Prima Chemicals Vs Commissioner of Customs (CESTAT Mumbai)

The appeal before Customs, Excise and Service Tax Appellate Tribunal (CESTAT) Mumbai challenged the Order-in-Appeal dated 29.09.2022 passed by the Commissioner of Customs (Appeals), JNCH, Nhava Sheva, which rejected the appellant’s appeal on the ground of non-submission of requisite documents for processing a refund claim. The dispute concerned a refund of ₹4,37,321/- relating to customs duty paid under a Bill of Entry dated 07.12.2019 at JNCH. The container covered by this Bill of Entry was off-loaded

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