ALO Law Office- IDT Tax I Arbitration I Litigation
Date: 27.08.2025
CESTAT Mumbai Orders Refund of Double Customs Duty β β β β β β β
In a landmark decision, the Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Mumbai, has ruled in favor of Yazaki India Private Limited, granting a refund of Rs. 5,35,010/- paid twice as customs duty for the same import transaction. β This decision highlights the importance of fairness in tax administration and reinforces the principle that the government cannot unjustly retain amounts paid due to inadvertent errors. β
Background of the Case β
Yazaki India, a Pune-based company, imported insulating fittings under Customs Tariff Heading (CTH) 8547 through the Nhava Sheva port in December 2018. β The company paid customs duty of Rs. β 5,35,010/- on 29.12.2018 for two Bills of Entry (B/E No. β 9449124 and B/E No. β 9454113). β However, due to an inadvertent error, the same amount was paid again on 31.12.2018. β Upon realizing the mistake, Yazaki India filed a refund claim on 14.01.2020, seeking reimbursement of the duplicate payment. β The adjudicating authority and the Commissioner of Customs (Appeals) rejected the refund claim, citing that it was filed beyond the one-year limitation period prescribed under Section 27(1) of the Customs Act, 1962. β Aggrieved by this decision, Yazaki India approached the Tribunal.
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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