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2017 (11) TMI 360 - AT - CustomsUnjust enrichment - refund of excess duty paid - price variation - the Govt. had enhanced the tariff value vide N/N. 36/2001 dated 03.08.2001. Therefore, differential duty was demanded - The Hon. High Court of Madras in the case of M/s. Foods, Fats and Fertilisers Ltd. Versus The Deputy Commissioner of Customs [2015 (8) TMI 782 - MADRAS HIGH COURT] held that as long as the impugned Notification has been notified in the Official Gazette, to the public, only on 06.08.2001, the duty becomes payable only from that date and as such the excess duty collected is refundable. Held that: - The representative for the appellants is vociferous in his contention that they have paid the differential duty only after sale of all the goods was completed. However, on their own admission, all these documents have not been produced before the sanctioning authority - Accordingly, the appellants should be given another opportunity before the original authority to prove their bonafides and to establish that they have indeed completed the sale of goods before they paid up the differential duty to their buyers - appeal allowed by way of remand.
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