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2015 (12) TMI 1755 - CESTAT HYDERABADBenefit of N/N. 21/2002-Cus., dated 1st March, 2002 - ‘kits’ for conversion of petrol and diesel vehicle into compressed natural gas/propane or liquefied petroleum gas driven vehicles - Held that: - Tribunal has in STANDARD CONSULTANTS LTD. Versus CC., CE. & ST. (APPEALS-II), HYDERABAD [2008 (9) TMI 656 - CESTAT, BANGALORE] held that the benefit of concession of additional duty at 5% is available on the goods imported. Unjust enrichment - Held that: - the respondent has furnished a certificate of the Chartered Accountant indicating that the burden of duty has not been passed on - the ground of ‘unjust enrichment’ would not hold against the assessee. Appeal dismissed - decided against Revenue.
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