CESTAT allowed refund of customs duty paid twice through customs...

CESTAT allowed refund of customs duty paid twice through customs broker for same import consignment. Appellant demonstrated through Bill of Entry, payment challans, and chartered accountant certificate that duplicate duty payment occurred and financial burden was not passed to others. Original authority verified facts supporting refund claim. Tribunal rejected lower authority's finding that appellant failed to prove duty payment and burden bearing. Following Gujarat HC precedent in similar double payment scenarios, CESTAT held refund permissible when duty paid twice due to error without passing burden. Impugned order denying refund set aside as contrary to established facts and legal position. Appeal allowed with direction to process refund.