https://www.taxtmi.com/caselaws?id=124476 The case involved M/s. Larsen & Toubro Limited's importation of line pipes, leading to investigations for duty evasion and mis-declaration. The Customs Commissioner's order imposing penalties and confirming customs duty was set aside by CESTAT, directing duty payment only for designated areas. CESTAT ruled in favor of M/s. L&T for a duty refund, initially ordered to be deposited in the Consumer Welfare Fund. A dispute arose regarding the refund destination, resulting in conflicting orders and a stay petition by the Department. CESTAT stayed the Commissioner's order, highlighting the complexities of duty disputes and refund claims. en-us Tue, 04 Nov 2008 00:00:00 +0530 Sat, 29 Sep 2012 17:04:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124476 The case involved M/s. Larsen & Toubro Limited's importation of line pipes, leading to investigations for duty evasion and mis-declaration. The Customs Commissioner's order imposing penalties and confirming customs duty was set aside by CESTAT, directing duty payment only for designated areas. CESTAT ruled in favor of M/s. L&T for a duty refund, initially ordered to be deposited in the Consumer Welfare Fund. A dispute arose regarding the refund destination, resulting in conflicting orders and a stay petition by the Department. CESTAT stayed the Commissioner's order, highlighting the complexities of duty disputes and refund claims. Case-Laws Customs Tue, 04 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124476