CESTAT Upholds Finality of Findings on Refund When Department Does Not Challenge

Nokia India Sales Pvt. Ltd. Vs Commissioner of Customs, Airport & Air Cargo Commissionerate (CESTAT Bangalore) The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Bangalore Bench, has allowed appeals filed by Nokia India Sales Pvt. Ltd., overturning lower authorities’ decisions and clearing the way for the company to receive refunds of Additional Duty of Customs (CVD) paid on imported mobile phones. The dispute centred on refund claims for CVD paid by Nokia during periods in late 2014 and 2015. Nokia had initially paid the CVD without availing a concessional rate availa...