Refund Rejection for CVD and ACD on Imports : CESTAT Allows Claim Citing Non-Passing of Duty Burden

CESTAT allowed a refund claim for CVD (Countervailing Duty) and ACD (Additional Customs Duty) on imports, citing the principle of non-passing of the burden of duty. This principle states that if the importer has not passed on the incidence of the duty to the customer, they are eligible for a refund when the duty is found to be wrongly levied or excess paid. CESTAT's decision indicates that the importer was able to demonstrate that the burden of these import duties was not transferred to the buyers.