https://www.taxtmi.com/caselaws?id=755267 The Appellate Tribunal CESTAT Bangalore dismissed the appeal, ruling that the respondent was not liable to pay the Additional Duty of Customs (CVD) demanded post-GST introduction due to a system error. The Tribunal clarified that Section 26A applies to goods imported for home consumption, whereas re-imported goods are governed by Notification No. 46/2017. The respondent, having met the conditions of the Notification by repaying the drawback, was not obligated to pay the CVD. The Tribunal emphasized that the duty was erroneously paid and not legitimate, thus ordering a refund without being constrained by statutory limitations. Judgment was pronounced on 25.06.2024. en-us Tue, 25 Jun 2024 00:00:00 +0530 Tue, 09 Jul 2024 20:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755267 The Appellate Tribunal CESTAT Bangalore dismissed the appeal, ruling that the respondent was not liable to pay the Additional Duty of Customs (CVD) demanded post-GST introduction due to a system error. The Tribunal clarified that Section 26A applies to goods imported for home consumption, whereas re-imported goods are governed by Notification No. 46/2017. The respondent, having met the conditions of the Notification by repaying the drawback, was not obligated to pay the CVD. The Tribunal emphasized that the duty was erroneously paid and not legitimate, thus ordering a refund without being constrained by statutory limitations. Judgment was pronounced on 25.06.2024. Case-Laws Customs Tue, 25 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755267