CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL MUMBAI WEST ZONAL BENCH, MUMBAI CUSTOMS APPEAL NO. 86618 OF 2022 (Arising out of Order-in- Appeal No. MUM-CUS-KV-IMP-186/2021-22/NCH dated

25.03.2022 passed by the Commissioner of Customs (Appeals), Mumbai-I.)

M/s AKASAKA ELECTRONIC LTD Appellant (Now M/s. MIRC Electronics Limited)

Onida House, G-1, MIDC, Mahakali Caves Road, Andheri (E)

Mumbai-400093.

VERSUS COMMISSIONER OF CUSTOMS(IMPORT) MUMBAI Respondent New Custom House, Bellard Estate, Mumbai-400001.

APPERANCE Shri Hans Raj Garg, Advocate for the Appellant Shri C.S. Vinod, Asstt. Commissioner, Authorised Representative for the Respondent CORAM:

HON’BLE DR. SUVENDU KUMAR PATI, MEMBER (JUDICIAL)

FINAL ORDER NO. A/85552/2026 Date of Hearing : 03.02.2026 Date of Decision: 10.04.2026 In this second round of litigation, appellant has assailed the legality of the rejection of refund order passed by the Commissioner (Appeals) sought against refund of Anti-Dumping Duty (ADD), 1995 that was mandatorily required under Rule-21 Sub-Rule 3 of the ADD Rules, to be refunded if provisional imposition of duty was to be withdrawn subsequently, without being confirmed.

2. Factual aspect of the case that gi