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2014 (11) TMI 192 - AT - CustomsRefund of anti dumping duty - unjust enrichment - Notification No. 11/2007-Cus., dated 31-1-2007 - Held that:- The provision of Section 27 of Customs Act, 1962 being applicable to the refund of anti-dumping duty by virtue of amendment of Finance Act, 2000, respondent has to undergo the test of unjust enrichment to get refund. There is no shortcut to that process of law. Therefore mere production of CA certificate does not ipso facto grant refund to the respondent unless entire material showing no duty burden passed on to the buyer is adduced by the respondent before adjudicating authority. So far as bar of limitation is concerned, Notification No. 11/2007, dated 31-1-2007 gave rise to the refund. That shall be the date to calculate the limitation. Accordingly, learned Authority shall look into all the refund applications in accordance with law taking the date as 31-1-2007 to be the date applicable - Matter remanded back - Decided in favour of Revenue.
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