Home Case Index All Cases Customs Customs + AT Customs - 2016 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (11) TMI 986 - AT - CustomsRejection of refund claim - EDD - 1% extra duty deposit - unjust enrichment - Held that: - reliance placed on the decision of the case of C.C., Bangalore Vs. Ecomaster (India) Pvt. Ltd. [2007 (1) TMI 389 - CESTAT, BANGALORE] as the issue is squarely covered. It was held in the case that the amount paid by the assessee was not Customs duty on any imported items but was only a deposit of extra amount. They are asking refund of the same. The Commissioner (Appeals) has taken a correct view that the amount deposited is more than the duty amount and the same is refundable. EDD is in the form of security and the doctrine of ‘unjust enrichment’ is not applicable in the case of refund of EDD - appeal allowed.
|