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2023 (9) TMI 352 - CESTAT CHENNAIRebate claim - unjust enrichment - rejection on the ground that the export goods were manufactured using imported duty free inputs - adjudicating authority, though sanctioned the refund has ordered to credit the amount to the Consumer Welfare Fund observing that the incidence of duty has been passed on to the overseas buyer - violation of principles of natural justice - HELD THAT:- It is held by the authorities below that the incidence of duty has been passed on to the foreign buyer - the logic of such view taken by the adjudicating authority that the duty has been passed on to a buyer outside India; i.e., outside the jurisdiction of the Central Excise Act, cannot be understood. This apart it is brought out from records and also explained by the Ld. counsel that the Excise duty is paid on FOB value and the export invoice reflected in the shipping bill is on CIF value. The excise duty is paid only on FOB value and therefore the appellant has not collected excise duty from the foreign buyer. After verification of the records and appreciating the evidence, it is convincing that the incidence of duty has been borne by the appellant. In such circumstances, the order passed by the authorities below directing to credit the sanctioned refund to Consumer Welfare Fund is not just and proper. The impugned order is modified to the extent of sanctioning the refund of Rs.3,01,002/- and the appellant is eligible to receive refund of this amount - Appeal allowed in part.
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