Home Case Index All Cases Customs Customs + AT Customs - 2006 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2006 (2) TMI 396 - CESTAT, NEW DELHIRefund - Excess payment of duty - taking wrong foreign currency for valuation - Unjust Enrichment - HELD THAT:- On persual of S. 154, it is very clear that the clerical or arithmetical mistake could be rectified suo motu which the authorities could have done so when the appellants filed the refund claim. The authorities did not think it fit to invoke the provisions of Section 154. Applying the decision of Division Bench in the case of Goa Shipyard [2005 (8) TMI 277 - CESTAT, MUMBAI]. Thus, rejection of the appellant’s refund claim is not in connosance with the law. Since the question of unjust enrichment will still apply to the case and as it has been fairly admitted by the learned Advocate for the appellants, that they had not produced certificate of the Chartered Accountant before the lower authorities. Thus, the matter is remanded to the original adjudicating authority for considering the matter afresh after granting the appellant an opportunity of personal hearing and producing evidence that they have not passed on the incidence of duty. Appeal is allowed by way of remand.
|