https://www.taxtmi.com/caselaws?id=756191 CESTAT Chandigarh dismissed two revenue appeals without examining merits, following National Litigation Policy instructions dated 02.11.2023 issued by CBIC. The appeals concerned refund of excess customs duty with interest at prescribed rates - Rs.7,89,678 in one case and Rs.13,590 in another, calculated at 12% from deposit date till refund date. Revenue had rejected refunds claiming NIC had not confirmed integration of customs duty payments. Tribunal relied on precedent in Commissioner of Customs ICD Patparganj v. VSM Impex Pvt. Ltd., where Division Bench rejected 26 similar revenue appeals as non-maintainable under CBIC instructions. en-us Fri, 26 Jul 2024 00:00:00 +0530 Mon, 29 Jul 2024 19:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756191 CESTAT Chandigarh dismissed two revenue appeals without examining merits, following National Litigation Policy instructions dated 02.11.2023 issued by CBIC. The appeals concerned refund of excess customs duty with interest at prescribed rates - Rs.7,89,678 in one case and Rs.13,590 in another, calculated at 12% from deposit date till refund date. Revenue had rejected refunds claiming NIC had not confirmed integration of customs duty payments. Tribunal relied on precedent in Commissioner of Customs ICD Patparganj v. VSM Impex Pvt. Ltd., where Division Bench rejected 26 similar revenue appeals as non-maintainable under CBIC instructions. Case-Laws Customs Fri, 26 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756191