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2015 (9) TMI 142 - HC - CustomsClaim for refund - Respondent had imported 20 Rolls Colour Graphic film and filed Bill of entry for assessable value under CTH 3702 – However refund claim of respondent was rejected – Tribunal by impugned order allowed claim of assesse by upholding order of commissioner – Held that:- undisputedly tribunal had directed Commissioner (Appeals) to examine issue as to whether respondents/assessee makes out case and remanded for fresh decision on issue of unjust enrichment – Commissioner (Appeals) on basis of certificate of Chartered Accountant and details of balance sheet found that claim of refund as granted by original authority requires no interference – In that view of matter, proceedings before Commissioner (Appeals) were limited only for examination of issue as to whether case of unjust enrichment on basis of material placed on record – Present appeal only arises out of concurrent finding of fact as recorded by three authorities and as such no substantial question of law arises – Thus, Appeal rejected – Decide against revenue.
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