https://www.taxtmi.com/caselaws?id=770397 CESTAT Bangalore allowed appellant's appeal for refund of differential CVD paid on imported goods. The tribunal held that refund claims filed without challenging self-assessed Bills of Entry were valid, as department failed to challenge Commissioner(Appeals) findings which attained finality. Regarding unjust enrichment, chartered accountant certificate proving duty burden not passed to customers was accepted based on consistent tribunal precedents. On limitation, refund claim filed within one year from duty payment date (14.10.2014 to 14.10.2015) was held timely, excluding payment date per Limitation Act provisions. Appellant granted refund of differential duty under Notification 12/2012-CE. en-us Thu, 08 May 2025 00:00:00 +0530 Sat, 10 May 2025 08:37:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770397 CESTAT Bangalore allowed appellant's appeal for refund of differential CVD paid on imported goods. The tribunal held that refund claims filed without challenging self-assessed Bills of Entry were valid, as department failed to challenge Commissioner(Appeals) findings which attained finality. Regarding unjust enrichment, chartered accountant certificate proving duty burden not passed to customers was accepted based on consistent tribunal precedents. On limitation, refund claim filed within one year from duty payment date (14.10.2014 to 14.10.2015) was held timely, excluding payment date per Limitation Act provisions. Appellant granted refund of differential duty under Notification 12/2012-CE. Case-Laws Customs Thu, 08 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770397