Refund sanctioned after due verification cannot be withhold on Vague allegations

Commissioner of Customs Vs K.I. International Ltd. (CESTAT Chennai) Introduction: The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) in Chennai upheld the sanctioning of a refund claim of customs duty filed by K.I. International Ltd, amid objections from the Commissioner of Customs. The decision was made on the grounds of proper verification of entire documents and the bill of entry. Analysis: In the case, the Department argued that only 9 out of 27 Bills of Entry had relevant documents in the case file, and the refund sanctioning authority had not scrutinized all documents when ...