ALO Law Office- IDT Tax I Arbitration I Litigation
Date: 04.07.2025
CESTAT Delhi- Refund of ADD Permissible Despite Clerical Self-Assessment Error
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Delhi has ruled that the refund of Anti-Dumping Duty (ADD) paid due to a clerical self-assessment error is admissible, provided substantive conditions are met. The Tribunal held that procedural lapses cannot defeat substantive rights, especially when the excess duty paid is evident from the Bill of Entry and supported by a valid exemption.
Case Background
- Appellant: Uflex Limited, Noida
- Import: 29 boxes of Aluminium Foil (6.3 microns) from China
- Bill of Entry: No. 2535627 dated 21.09.2022
- Declared Value: βΉ68.29 lakh
- Duty Paid: Basic Customs Duty, SWS, IGST, and ADD, despite ADD being exempted for 6.3-micron aluminium foil under Notification No. 51/2021-Cus (ADD) dated 16.09.2021
- Refund Sought: βΉ7,14,018/- (βΉ6,05,100 ADD + βΉ1,08,918 IGST)
Due to a clerical error, Uflex self-assessed and paid ADD. The company filed:
- A request for reassessment on 12.10.2022
- A refund application on 13.10.2022
Both were rejected, citing:
- Finality of self-assessment under Section 17 of the Customs Act
- Supreme Court decisions in Priya Blue Industries and ITC Ltd.
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 Delhi
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