Home Case Index All Cases Customs Customs + AT Customs - 2016 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (9) TMI 725 - AT - CustomsRefund of the amount paid as pre-deposit pending investigation along with interest - sanction of refund claim but credited to consumer welfare fund - import of branded Car, Ferrari 599-GTB - denial of benefit of Sr. No. 344(2) of the Notification No. 21/2012 dated 1/3/2002 - seizure of car - voluntary payment of customs duty with interest by subsequent buyer - later on demand of duty and interest set aside - is the refund amount rightly credited to the consumer welfare fund? - whether the provision of unjust enrichment is applicable or otherwise? - Held that: - In the Section 27 clause(b) provisions of unjust enrichment is not applicable in case where duty and interest, if any, paid on such duty on imports made by an individual for his personal use. The issue raised by the appellant that though duty for which refund was sought for paid by the subsequent buyer of the car Shri. Sanjay Sunil Dutt, appellant is entitle for refund, we are of the view that irrespective whether duty was paid by a person other than the importer but in connection with the import made by the appellant, it has to be considered that duty was paid by the appellant only therefore only for the reason duty was paid by the Shri. Sanjay Sunil Dutt refund cannot be denied. It is also observed that appellant has not produced sufficient documents to establish whether the incidence of refund amount has not been passed on to any other person or otherwise. Therefore in the interest of justice one more opportunity can be given to the appellant to prove whether the incidence of duty for which the refund is sought for, has not been passed to any other person - matter remanded to original authority for limited purpose of verifying the factual aspect whether the incidence of duty has not been passed on to any other person or otherwise - appeal allowed - decided in favor of appellant.
|