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2018 (8) TMI 1696 - AT - CustomsRefund of CVD paid - the CVD amount was paid under protest - rejection of refund claim on the ground of time limitation - Held that:- The issue has now been laid to rest by the Hon’ble High Court in their own case Tinna Rubber & Infrastructure Ltd. Vs Union of India [2017 (5) TMI 183 - DELHI HIGH COURT], where it was held that imposition of 12% CVD under Section 3(1) of the CTA on cut pieces of used tyres and used tubes is unlawful and ultra vires the CTA - refund allowed - appeal allowed - decided in favor of appellant.
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