Relief for Nokia India: CESTAT allows Refund of Excess CVD, Rules Challenge to Original Assessment Not Mandatory [Read Order]

CESTAT granted refund of excess CVD to Nokia India, ruling that challenging self-assessed Bills of Entry is not a prerequisite for claiming refunds
By Kavi Priya - On May 11, 2025 9:49 am - 2 mins read
Nokia India - CESTAT - Refund of Excess CVD - Rules Challenge - Original Assessment - Mandatory - TAXSCAN

The Bangalore Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that a refund of excess Countervailing Duty (CVD) paid on imported goods can be granted even if the self-assessed Bills of Entry are not challenged, provided unjust enrichment is not established. Nokia India Sales Pvt. Ltd., the appellant, imported mobile phones…

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