The CESTAT allowed the appeal, setting aside the impugned order...

The CESTAT allowed the appeal, setting aside the impugned order denying refund of differential CVD. The tribunal held that the subject Bills of Entry (BOEs) were duly re-assessed as mandated by the Supreme Court ruling in ITC Ltd., and this re-assessment order had attained finality as it was not challenged by the department. The rejection of the refund on a ground not raised by the department was deemed legally unsustainable. Consequently, the appellant was found legally entitled to the refund arising from the reassessment. The order impeding the refund was quashed, and the appeal was allowed.