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2011 (6) TMI 553 - AT - CustomsRefund – unjust enrichment – Held that:- Bill of Entry clearly indicates that the Assessing Officer has enhanced the rate of duty from 5% to 15% and the said amount was paid by the appellant. It would indicate that the appellant had collected the amount of duty as per Bill of Entry in the invoices and which also indicate that the appellant were charging Rs. 15,000/- per CBM for few of the consignments sold by him. some of the invoices also indicate a price of Rs. 12,000/- and Rs. 13,000/- per CBM as submitted by the ld. Counsel. assessee’s own evidence in form of Chartered Engineer’s (sic) certificate indicates the inclusion of the customs duty paid as per Bill of Entry, appellant has not passed the hurdle of unjust enrichment. appellant is rejected.
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