CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL, MUMBAI REGIONAL BENCH - COURT NO. IV Customs Appeal No. 87299 of 2025 [Arising out of Order-in-Appeal No. 755(CRC-I)/2025(JNCH)/Appeals dated

01.07.2025 passed by Commissioner of Customs (Appeals-II).]

J Poonamchand and Sons .… Appellant

303, Creative Industrial Centre, NM Joshi Marg, Lower Parel (E), Mumbai-400 011.

Versus Commissioner of Customs, Nhava Sheva-V ….Respondent JNPT, Custom House, Nhava Sheva, Raigad, Maharashtra-400 707.

APPEARANCE:

Shri Devraj Kansara, Advocate for the Appellant Shri Jitesh Jain, Authorized Representative for the Respondent CORAM:

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

FINAL ORDER NO. 85629/2026 Date of Hearing: 04.05.2026 Date of Decision: 04.05.2026 Both sides are heard on the appeal and the same is taken up for order.

2. Adjustment of refund claim of Rs.12,20,115/- paid twice on clearance of imported consignments, of which the first one was not reflected on the ICE portal due to technical glitch, on the ground that some tax due at Noida Commissionerate was pending against the appellant, that received affirmation by the Commissioner (Appeals) in the above referred order, is assailed before this T