PRINCIPAL COMMISSIONER OF CUSTOMS Vs. H V CERAMICS

JUDGEMENT

(1.) Department has filed this appeal challenging the judgement of Customs, Excise and Service Tax Appellate Tribunal dated 14.11.2017 raising following questions for our consideration:

(2.) Whether the Learned Tribunal was right in law to allow the refund claim when the amount paid as anti-deumping duty and not as pre-deposit?"

(3.) The show-cause notice issued for rejecting the assessee's application for returning the amount itself records this basic facts. Particularly, the amount in question was deposited by way of pre-deposit pending investigation.