https://www.taxtmi.com/caselaws?id=752579 CESTAT Hyderabad allowed the appeal regarding levy of Social Welfare Surcharge where Basic Customs Duty was nil. Appellants were forced to pay 10% SWS through EDI system despite BCD exemption under Notification No. 24/2015-Cus. Revenue argued BCD was payable and debited in MEIS scrip. Following precedent in Emami Agro Tech Ltd. and La Tim Metal Industries Ltd., the tribunal set aside the impugned order, allowing appeal with consequential benefits including refund of SWS paid with interest. en-us Wed, 08 May 2024 00:00:00 +0530 Tue, 14 May 2024 02:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752579 CESTAT Hyderabad allowed the appeal regarding levy of Social Welfare Surcharge where Basic Customs Duty was nil. Appellants were forced to pay 10% SWS through EDI system despite BCD exemption under Notification No. 24/2015-Cus. Revenue argued BCD was payable and debited in MEIS scrip. Following precedent in Emami Agro Tech Ltd. and La Tim Metal Industries Ltd., the tribunal set aside the impugned order, allowing appeal with consequential benefits including refund of SWS paid with interest. Case-Laws Customs Wed, 08 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752579