CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL HYDERABAD REGIONAL BENCH - COURT NO. – I Customs Appeal No. 28013 of 2013 (Arising out of Order-in-Appeal No.01/2013 (G)(D) CUS dated 08.08.2013 passed by Commissioner of Customs, Central Excise & Service Tax (Appeals), Guntur)

M/s Sesa Sterlite Ltd., .. APPELLANT (Formerly Known Sesa Goa Ltd.,)

Sesa Ghor, 20 EDC Complex, Patto Panaji Goa – 403 001.

VERSUS Commissioner of Customs .. RESPONDENT Vijayawada – (Preventive)

D.No.55-17-3, 2^nd Floor, C-14, Road No.2, Industrial Estate, Vijayawada – 520 007.

APPEARANCE:

None for the Appellant.

Shri M. Anukathir Surya, Authorized Representative for the Respondent.

CORAM: HON’BLE Mr. A.K. JYOTISHI, MEMBER (TECHNICAL)

HON’BLE Mr. ANGAD PRASAD, MEMBER (JUDICIAL)

FINAL ORDER No. A/30206/2026 Date of Hearing: 17.12.2025 Date of Decision: 10.04.2026 [ORDER PER: ANGAD PRASAD]

M/s Sesa Strelite Ltd., (hereinafter referred to as appellant) are in appeal against the Order-in-Appeal No. 01/2013 (G)(D) CUS dated 08.08.2013. The learned Commissioner (Appeals), while allowing the Departmental appeal, rejected the refund sanction on the grounds of unjust enrichment.

2. The Adjudicating Authority had sanction refund o