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: New Way Vyapaar Private Limited imported Sulphuric Acid Brown and cleared it for home consumption by paying customs duty, including SAD @ 4%. The ...