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2013 (12) TMI 351 - AT - CustomsRefund claim of additional duty of customs - Exemption Notification No. 102/2007-Cus., dated 14-9-2007 - Unjust enrichment - Held that:- Commissioner (Appeals) has recorded a finding that the Central Excise invoice issued by the appellant did not show that duty element separately, in absence of duty element shown separately in the Central Excise invoice and in view of the fact that Chartered Accountant’s certificate certifying that respondent did not collect duty and the decisions of the Tribunal cited by the learned Chartered Accountant, no merit in the appeal filed by the Revenue and the same has to be rejected - Following decision of COMMISSIONER OF CENTRAL EXCISE, SURAT-I Versus SHRINATHJI DYG. [2009 (12) TMI 641 - CESTAT, AHMEDABAD] - Decided in favour of assessee.
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