Telangana HC directed Customs Commissioner to amend BOE so as to enable importer to take refund of excess CVD paid

Last updated: 23 August 2021

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The Telangana High Court has ruled that Sony India is eligible for a refund of excess Countervailing Duty (CVD) paid on imported mobile phones. Despite paying a higher rate, Sony India argued they should have benefited from a lower rate, as they could not have claimed CENVAT credit on inputs. The court agreed, stating that importer-traders are entitled to the lower CVD rate and directed the Customs Commissioner to amend the Bill of Entry to facilitate the refund.

Court :
Telangana HC

Brief :
In M/s. Sony India (P) Ltd. v. Union of India [Writ petition no. 4793 of 2021 dated August 12, 2021] the Hon’ble Telangana High Court directed the Custom Commissioner to amend the Bill of Entry ('BOE') so as to enable the Importer to claim refund of excess Countervailing Duty ('CVD') paid.

Citation :
Writ petition no. 4793 of 2021 dated August 12, 2021

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Judgement posted by

Bimal Jain

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FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more

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