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2023 (6) TMI 158 - CESTAT KOLKATARefund of Customs Duty - import of second hand vessel for dredging purposes, called CSD Aquarius along with accessories - rejection on the ground of limitation and on the ground of unjust enrichment - lower authority credited the refund to the Consumer Welfare Fund on the ground that the present contract price is higher than the previous one, after importation of dredger, and held that it has passed duty to the incidence to other - HELD THAT:- The findings of ld. Commissioner (Appeal) have not been controverted by the Revenue with documentary evidence. Merely saying that the Chartered Accountant’s Certificate cannot be relied upon to hold that the bar of unjust enrichment is passed - In this case, the goods brought under the impugned Bills of Entry are still in use by the respondents themselves and the Director (Operations & Technical) of the respondents, has also certified the same. In that circumstances, the respondent has passed the bar of unjust enrichment as the goods are in the possession of the respondent/importer. There are no infirmity in the impugned order, accordingly, the same is upheld - the appeal filed by the Revenue is dismissed.
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