High Court upholds Tribunal decision, dismisses Revenue's appeal on duty refund under protest. The High Court of Andhra Pradesh dismissed the Revenue's appeal against a judgment of the Customs, Excise and Service Tax Appellate Tribunal. The Tribunal ...
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High Court upholds Tribunal decision, dismisses Revenue's appeal on duty refund under protest.
The High Court of Andhra Pradesh dismissed the Revenue's appeal against a judgment of the Customs, Excise and Service Tax Appellate Tribunal. The Tribunal ruled in favor of the assessee, who had paid duty under protest, but it was later deemed that the duty was not applicable, leading to a refund. The High Court affirmed the Tribunal's decision, dismissing the appeal without costs.
The High Court of Andhra Pradesh dismissed an appeal by the Revenue against a judgment of the Customs, Excise and Service Tax Appellate Tribunal. The Tribunal found that duty was paid by the assessee under protest, but it was ultimately found that the duty was not leviable. As a result, necessary sanction was given for a refund. The High Court upheld the Tribunal's decision and dismissed the appeal without any costs.
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