The CESTAT upheld the refund claim of the appellant for excess...

The CESTAT upheld the refund claim of the appellant for excess Additional Duty of Customs (CVD) paid under Section 3(1) of the Customs Tariff Act, 1975, rejecting the Revenue's contention that a self-assessed bill of entry must be deemed correctly assessed and non-challengeable. The Tribunal affirmed that self-assessment does not preclude refund of excess duty and reliance on unjust enrichment was negated by a Chartered Accountant's certificate confirming no burden was passed to buyers and the excess CVD was recorded as recoverable in accounts. Further, the appellant complied with conditions under Sections 27 and 28C of the Customs Act, as evidenced by submitted financial documents and CA certification. Consequently, the Revenue's appeal was dismissed, and the order granting refund was upheld, confirming the appellant's entitlement to recover the excess duty paid.

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