Appeal dismissed for refund of additional customs duty on re-imported goods.

The appeal by Shri Chittaranjan Satapathy was rejected by the Appellate Tribunal CESTAT, Mumbai as there was no legal provision for refunding additional customs duty on re-imported goods cleared for home consumption. The appeal was dismissed due to the lack of a claim for refund of excise duty.

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The Appellate Tribunal CESTAT, Mumbai rejected the appeal by Shri Chittaranjan Satapathy as there was no legal provision to refund additional customs duty on re-imported goods cleared for home consumption. The appeal was dismissed as the excise duty was not claimed for refund.

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