CESTAT Upholds Additional Duty Refund Rejection for Missing Documents

Amicus Communications Vs Commissioner of Customs (CESTAT Chennai) Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Chennai Bench, has upheld an order rejecting a refund claim filed by Amicus Communications. The Tribunal’s decision, pronounced on May 28, 2025, primarily cited the appellant’s failure to submit mandatory documents and a notable lack of due diligence in pursuing their claim for the refund of 4% Additional Duty of Customs. Amicus Communications, the appellant, had sought a refund of Rs. 9,74,328, representing 4% additional duty of customs paid on the import of...