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2017 (1) TMI 690 - AT - CustomsRefund - unjust enrichment - Revenue filed the appeal before the Commissioner (A) mainly on the ground that while sanctioning the refund amount, the Asst. Commissioner of Customs ought to have verified whether the incidence of duty had been passed on to any other person or not and if the same has been passed on, then the refund amount should be ordered to be credited to Consumer Welfare Fund. Further, the department has also taken the objection that the Asst. Commissioner has not verified the balance sheet and other related financial records in order to decide whether the assessee had passed on or not, the incidence of duty. Held that: - this case needs to be remanded back to the original authority to verify all the documents including the balance sheet and other financial records to decide regarding the passing on incidence of duty by the appellant - appeal allowed by way of remand.
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