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2013 (11) TMI 448 - HC - CustomsRefund of deposit - Applicability of Section 27 of the Customs Act, 1962 - Unjust enrichment - Held that:- Additional Solicitor General submits that as per the order passed by the adjudicating officer as well as the appellate authority, certificate of the Chartered Accountant was not filed. The said observations are factually incorrect because in the grounds of appeal preferred before the first appellate authority the respondent had referred to certificate dated 18th January, 2006 of M/s Obhrai Kataria and Associates, Chartered Accountants. Along with the certificate they had also filed copy of the balance sheet that tax of ₹ 5 crores had not been passed on to the buyers and, therefore, the principle of unjust enrichment was not applicable. The factual finding of the tribunal is correct - The deposit made along with interest will be released to the respondent within ten days - Decided against Revenue.
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