CESTAT Upholds Rejection of Telecom Company’s Refund Claim under Customs Act

Himachal Futuristic Communications Limited Vs Commissioner of Central Excise (CESTAT Chandigarh)

Introduction: In a recent verdict, the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) in Chandigarh upheld the rejection of a refund claim lodged by M/s Himachal Futuristics Communications Limited. The telecom company had submitted a refund application under Section 27 of the Customs Act, 1962, citing they had paid duty on the software they supplied, which they believed was not chargeable.

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