Home Case Index All Cases Customs Customs + AT Customs - 2016 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (5) TMI 831 - CESTAT MUMBAIRefund claim - Appellant could not establish that the imported goods have not been exported - Import of glass motifs - Exemption claimed under Notification No. 17/2001-Cus. dated 1.3.2001 - Held that:- it is an undisputed fact from the books of accounts of the appellant that the entire imported goods were shown as purchase in the books of accounts of the appellant against which their 100% clearance is for export. There is no contrary evidence adduced by the department that any of the quantity of imported goods cleared in the domestic market. Therefore, it can be conveniently concluded that all the goods imported by the appellant were exported, as nothing was cleared in the domestic market. Whether refund claim is liable to be credited in the Consumer Welfare Fund - Unjust enrichment - Held that:- the books of account of the appellant shows that the entire income of the appellant during the relevant period is towards the export of the goods and there is no sale in the domestic market. Therefore, even without going to one to one co-relation, it is established that the incidence of duty paid by the appellant was not passed on to any other person in India. It is settled position of law that in case of export of goods, unjust enrichment is not applicable. Therefore, refund is not liable to be credited in the Consumer Welfare Fund. - Decided in favour of appellant with consequential relief
|