2003 (7) TMI 371 - AT - Customs

Summary

The Appellate Tribunal CESTAT, Mumbai upheld the rejection of a refund claim for CVD paid on import of Petroleum Jelly due to non-availability of original triplicate bill of entry and unjust enrichment. The Tribunal found that the filing of the Original Triplicate Bill of Entry (OTBE) is not mandatory for refund claims as long as necessary details are available in duplicate and quadruplicate copies of the bill of entry. However, the claim was rejected on the grounds that only the actual importer who paid the duty, in this case, M/s. Richardson Hindustan Ltd., could claim the refund. The appeal was rejected based on the language of Section 27 of the Customs Act.