Relief to MIRC: CESTAT Grants Refund of Excess Customs Duty Caused by System Error [Read Order]

The Chennai Bench of Customs,Excise and Service Tax Appellate Tribunal(CESTAT) granted relief to MIRC Electronics Ltd by allowing a refund of excess customs duty caused by a system error. The Revenue-appellant appealed against the order passed by Commissioner of Customs(Appeals-II) dated  1.5.2023 .In this case, MIRC Electronics Ltd, respondent-assessee, imported 6680 packages of Split Air…