Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
The CESTAT upheld the remand order for reconsideration of refund claims of CVD paid by respondents. While refund of duty collected without authority of law is permissible, it must be claimed as per the Act. Mere non-uploading of a notification cannot automatically entitle refund without challenging the original assessment orders. Procedural fairness and adherence to natural justice are paramount. The matter is remanded to the Original Authority, leaving all issues open for reconsideration.
The CESTAT upheld the remand order for reconsideration of refund claims of CVD paid by respondents. While refund of duty collected without authority of law is permissible, it must be claimed as per the Act. Mere non-uploading of a notification cannot automatically entitle refund without challenging the original assessment orders. Procedural fairness and adherence to natural justice are paramount. The matter is remanded to the Original Authority, leaving all issues open for reconsideration.
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