The Chandigarh bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that Saraswati Knitwear Pvt Ltd (the Appellant) is not entitled to receive interest on excess duty paid to the Commissioner of Customs, Ludhiana (the Respondent) for clearing PCT Polyester yarn. The value declared by the company for clearing their PCT Polyester yarn…
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