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 1137 - AT - CustomsRefund claim - principles of unjust enrichment - Held that: - it is not clear firstly the material cost shown as ₹ 23,535/-. No bifurcation of assessable value plus duty was given. Secondly no supporting of other elements such as freight, warranty spares, sales tax, dealer scheme, etc. was given. In the absence of any documentary evidence, it is difficult to ascertain whether the excess paid CVD for which refund was sought for is included in the price of the product or otherwise, which is necessary to establish whether the incidence of duty was passed on or otherwise. In this situation, the matter needs to be remanded to the original adjudicating authority. The appellant has to provide the supporting documentary evidence to the adjudicating authority who shall pass a denovo adjudication order after verification of the same - appeal allowed by way of remand.
|