ALO Law Office- IDT Tax I Arbitration I Litigation
Date: 09.05.2025
CESTAT Bangalore Allows Refund to Nokia India
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Bangalore Bench has delivered a major win for M/s. Nokia India Sales Pvt. Ltd., allowing refunds of excess Countervailing Duty (CVD) paid on mobile phone imports and rejecting objections raised by Customs on the grounds of unjust enrichment and time-bar under Section 27 of the Customs Act.
Case Snapshot
- Importer: Nokia India Sales Pvt. Ltd., Gurgaon
- Goods: Mobile phones under CTH 85171290
- Period: October 2014 to June 2015
- Refund Claims: Based on the Supreme Court ruling in SRF Ltd. v. Commissioner of Customs (2015) holding such imports eligible for concessional duty under Notification No. 12/2012-CE
- Issue: Refunds rejected on grounds that:
- Bills of Entry were not appealed
- Burden of duty was allegedly passed on (unjust enrichment)
- Certain claims were beyond the one-year statutory time limit
This Article has been written by Shri Ravi Shekhar Jha, Advocate Delhi High Court based on his interpretation of the law. He can be reached at his email id intelconsul@gmail.com or on his Mobile +91-9999005379.
Source: CESTAT Bangalore
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