Refund of CVD paid on account of EDI system glitch to be examined as per relevant judgement: Matter remanded

Commissioner of Customs Vs M.M. Enterprises (CESTAT Chennai) CESTAT Chennai held that refund of CVD paid on account of EDI system glitch needs to be examined in terms of the Act and relevant judgements passed in this regard. Accordingly, matter remanded back to Original Authority for de novo adjudication. Facts- M/s. M.M. Enterprises the first respondent, had imported PVC coated cloth under 90 Bs/E from June 2010 to September 2013. Further the second respondent M/s. Prabhavana Impex, had imported PVC coated cloth under 90 bills of entry from September 2019 to August 2015. The goods attracted B...