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2019 (12) TMI 569 - AT - CustomsRefund of Cess paid - cess was paid under protest - refund rejected on the ground of that assessment order not challenged and also on the ground of unjust enrichment - HELD THAT:- The Bills of Entry were assessed at “zero” rate of duty and the amount was debited in Bond. The issue involved is only of rubber cess. As per Appellant if there is no duty charged on Bill of Entry, in that case there was no question of challenging the assessment - further, no documentary evidence has been provided in relation to this aspect. Also the question of unjust enrichment has to be considered carefully since as per the Appellant the amount of such refund amount was also shown as receivables in Balance Sheet apart from certificate by the Chartered Accountant - Thus without expressing any views on merits of the case, it is deemed appropriate to send back both the appeals to the adjudicating authority for reconsidering the case afresh. Appeal allowed by way of remand.
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