ALO Law Office- IDT Tax I Arbitration I Litigation
Date: 11.07.2025
CESTAT Kolkata Allows βΉ2.97 Crore Refund to UD Solutions
Case Background
M/s. UD Solutions Pvt. Ltd., engaged in the trading of mobile phones, filed 17 Bills of Entry between 26th March and 9th July 2015 and paid higher Countervailing Duty (CVD) due to system limitations on the ICEGATE portal. These limitations prevented claiming the benefit of Notification No. 12/2012-CE (Sl. No. 263A) which allowed a concessional rate of 1% excise duty for mobile phones, subject to non-availment of CENVAT credit.
Following the Supreme Court’s decision in SRF Ltd. v. CC, Chennai (2015) which extended the benefit of conditional exemptions to importers, UD Solutions filed for a refund of βΉ2.97 crore for excess CVD paid. Although initially sanctioned by the adjudicating authority, the refund was later denied by the Commissioner (Appeals), citing lack of reassessment and reliance on an overruled decision.
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 Kolkata
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