Appellate Tribunal grants refund for duty paid on returned goods, deems subsequent claim continuation of original.

The Appellate Tribunal CESTAT, Mumbai allowed the appeal for refund of duty paid on impugned goods returned after clearance for export. The Tribunal considered the subsequent refund claim as a continuation of the original claim and granted the refund with consequential benefits, setting aside the impugned order.

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The Appellate Tribunal CESTAT, Mumbai allowed the appeal filed by the appellants for refund of duty paid on impugned goods returned after clearance for export. The Tribunal held that the subsequent refund claim filed by the appellants can be considered a continuation of the original claim and granted them the refund with consequential benefits. The impugned order was set aside.

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