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Informative

Relief for Vivo: CESTAT Orders Refund of Excess CVD, Rejects Consumer Welfare Fund Claim

Update / Judgement Date

20 Apr 2025

Source

Taxscan

Author

Team — WCP Legal Desk

Reading Time

1 min read

Appeal Against OrderExcise, VAT & Custom

CESTAT (Customs, Excise, and Service Tax Appellate Tribunal) ordered the refund of excess CVD (Countervailing Duty) to Vivo and rejected the claim for transfer to the Consumer Welfare Fund. The tribunal's decision indicates that Vivo had paid more CVD than was legally required and was entitled to a refund of the excess amount, while the circumstances did not warrant the transfer of this amount to the Consumer Welfare Fund.