CESTAT Sets Aside Customs Demand Due to Absence of Mandatory SCN

Hindustan Copper Ltd Vs Commissioner of Customs (CESTAT Mumbai) In , the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Mumbai, allowed the appeal against an Order-in-Appeal dated 27.12.2021, which had upheld recovery proceedings arising from an alleged erroneous customs duty refund. The dispute related to the import of tyres, tubes and flaps by the appellant on 12.09.1990. After the original assessment and payment of duties, the appellant filed a refund claim on 26.04.1991 on the ground that excess Countervailing Duty (CVD) had been charged. Upon re-assessment, the department r...