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2017 (11) TMI 429 - AT - CustomsRefund claim - unjust enrichment - finalisation of provisional assessment - case of assessee is that the question of passing the duty to anyone else does not arise in the present case as there is no buyer and seller and entire consumption was captive consumption - Held that: - identical issue decided in the case of CC, Kandla Vs. Ambica Maritime Ltd. [2007 (8) TMI 518 - CESTAT, AHMEDABAD], where it was held that the same was a notional amount and the quantity for which the duty was paid was not consumed entirely in India and as such I am of the view that Commissioner (Appeals) has rightly held that the doctrine of unjust enrichment will not be applicable - appeal dismissed - decided against Revenue.
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