CESTAT Chennai allows importer's appeal, sanctions refund for duty on warranty replacements.

The Appellate Tribunal CESTAT CHENNAI allowed the appeal, setting aside the order crediting the amount to the Consumer Welfare Fund. The refund of Rs. 2,60,498 claimed by the importer for goods cleared under certain Bills of Entry was sanctioned as the goods were supplied free of cost as warranty replacements, and the duty incidence was not passed on to customers.

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The Appellate Tribunal CESTAT CHENNAI allowed the appeal, setting aside the order crediting the amount to the Consumer Welfare Fund. The refund of Rs. 2,60,498 claimed by the importer for goods cleared under certain Bills of Entry was sanctioned as the goods were supplied free of cost as warranty replacements, and the duty incidence was not passed on to customers.

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