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    <title>2021 (10) TMI 599 - KERALA HIGH COURT</title>
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    <description>The High Court dismissed the Revenue&#039;s appeal against the Customs, Excise and Service Tax Appellate Tribunal&#039;s order directing a refund to the respondent. The court upheld the respondent&#039;s right to the refund and ruled that the respondent remained liable to pay additional duty, allowing the Revenue to determine and collect the duty owed by the respondent. Despite dismissing the Review Petition, the Court emphasized the Revenue&#039;s authority to enforce duty payments independently.</description>
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      <description>The High Court dismissed the Revenue&#039;s appeal against the Customs, Excise and Service Tax Appellate Tribunal&#039;s order directing a refund to the respondent. The court upheld the respondent&#039;s right to the refund and ruled that the respondent remained liable to pay additional duty, allowing the Revenue to determine and collect the duty owed by the respondent. Despite dismissing the Review Petition, the Court emphasized the Revenue&#039;s authority to enforce duty payments independently.</description>
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      <pubDate>Fri, 10 Sep 2021 00:00:00 +0530</pubDate>
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