Refund of CVD & ACD cannot be rejected on mere apprehension

EMM EII Wooltex Vs Commissioner of Customs (CESTAT Chandigarh) Chandigarh: The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chandigarh, has allowed a refund claim for Countervailing Duty (CVD) and Special Additional Duty (ACD) paid by M/s EMM EII Wooltex. The tribunal set aside an order from the Commissioner (Appeals) that had upheld the denial of a portion of the refund, finding the lower authority’s reasoning to be contradictory and based on apprehension rather than concrete evidence of unjust enrichment. The case dates back to the import of various textile articles by ...