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2018 (1) TMI 763 - AT - CustomsRefund of excess duty paid - denial on the ground of unjust enrichment and non compliance of provisions of Sec. 27(ii) of the CA, 1962 - Held that: - The Adjudicating Authority in the OIO has accepted the fact that the a refund claim is filed by the appellant is correct in so far as the quantum is concerned as it is arising out of finalization of the Bills of Entry - on plain reading of the CA certificate which is reproduced in the Adjudication order it is noticed that the said CA specifically records that based on the examination of the books of accounts of the respondent they have come to a conclusion that the amount of refund claim of ₹ 3,69,633/- in the case in hand has been shown as amount receivables - the First Appellate Authority was correct in setting aside the OIO. Appeal dismissed - decided against Revenue.
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