Refund of excess additional custom duty paid was rightly sanctioned as authorities were binding by HC order

Principal Commissioner of Customs ACC (Import) Commissionerate Vs Telecare Network (India) Pvt. Ltd. (CESTAT Delhi)

Conclusion: Refund claim seeking refund of the excess additional duty of customs paid during the period 26.03.2015 to 22.06.2015 was rightly sanctioned as there was no error on the part of either the Assistant Commissioner or the Commissioner (Appeals) in sanctioning the refund without considering the limitation as both authorities were bound by the order of the Delhi High Court.

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