ALO Law Office- IDT Tax I Arbitration I Litigation
Date: 18.06.2025
CESTAT Mumbai Upholds Supreme Courtβs Limitation Order
The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) Mumbai has ruled in favor of Baosteel India Company Pvt. Ltd., allowing a refund of βΉ20.69 lakhs, which was earlier denied on grounds of limitation. This judgment reinforces the binding effect of Supreme Court orders extending limitation periods due to the COVID-19 pandemic and sets a precedent in refund disputes affected by procedural delays during lockdowns.
Case Background
- Appellant: Baosteel India Company Pvt. Ltd.
- Respondent: Commissioner of Customs (Import), Mumbai
- Dispute: Denial of refund of Extra Duty Deposit (EDD) on grounds that the refund claim was filed beyond the statutory one-year limitation.
- Amount Involved: βΉ20,69,268/-
- Period of Imports: 2015 to 2018 (on provisional assessments)
- Refund Application Filed: 18 January 2021
- Final Assessment Date: 15 January 2020
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 Mumbai
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