Refund Claim Valid for Customs Duty paid via DEPB Scrip: CESTAT Kolkata

Commissioner of Customs (Port) Vs New Way Vyapaar Private Limited (CESTAT Kolkata)

Introduction: The recent CESTAT Kolkata order in the case of Commissioner of Customs (Port) Vs New Way Vyapaar Private Limited addresses the rejection of a refund claim for customs duty paid through DEPB Scrip. This article provides an in-depth analysis of the order and the legal precedents supporting the refund claim.

Detailed Analysis:

1. Background and Key Issues:

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