https://www.taxtmi.com/caselaws?id=752849 CESTAT Hyderabad disposed of an appeal as infructuous after the Original Adjudicating Authority granted consequential refund following HC Telangana's direction. The appellant initially filed refund claims without challenging self-assessed Bills of Entry, which were rejected on unjust enrichment grounds. Following SC precedent in ITC Ltd., appellant sought amendment of 136 Bills of Entry under Section 149 of Customs Act. HC Telangana allowed the writ petition, directing amendment and consequential benefits, observing appellant was entitled to reduced CVD rate of 1% but EDI system wasn't updated. Subsequently, the Adjudicating Authority granted refund finding no unjust enrichment, rendering the appeal infructuous. en-us Mon, 11 Dec 2023 00:00:00 +0530 Sun, 19 May 2024 21:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752849 CESTAT Hyderabad disposed of an appeal as infructuous after the Original Adjudicating Authority granted consequential refund following HC Telangana's direction. The appellant initially filed refund claims without challenging self-assessed Bills of Entry, which were rejected on unjust enrichment grounds. Following SC precedent in ITC Ltd., appellant sought amendment of 136 Bills of Entry under Section 149 of Customs Act. HC Telangana allowed the writ petition, directing amendment and consequential benefits, observing appellant was entitled to reduced CVD rate of 1% but EDI system wasn't updated. Subsequently, the Adjudicating Authority granted refund finding no unjust enrichment, rendering the appeal infructuous. Case-Laws Customs Mon, 11 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752849