Customs Act | Adjudicating Authority Can't Deny Refund of Excess Duty If CA's Certificate Is Provided: Delhi High Court
The Delhi High Court on 7th July 2025 ruled in favor of M/s Nokia India Sales Pvt. Ltd., directing that a refund of excise duty amounts totaling over Rs. 5.76 crores be paid directly to the company instead of being credited to the Consumer Welfare Fund under Section 27(2) of the Customs Act, 1962. The decision came in response to two appeals, CUSAA 66/2025 and CUSAA 79/2025, filed by the…
