9911796707
TMI Blog2006 (10) TMI 362X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order]. This is an appeal by M/s. Arvind G. Daftary against the order-in-appeal passed by Commissioner of Customs (Appeals), Mumbai vide Order-in-Appeal No. 121/2005 MCH, dated 22-3-2005. By the said order the Commissioner (Appeals) has set aside the order of the Assistant Commissioner sanctioning refund of Rs. 1,68,951/- by way of remand to verify the clause of unjust enrichment proper ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... On appeal by the department, the Tribunal vide their order dated 21-7-2003 directed the adjudicating authority for de novo consideration as to whether the higher rate of duty was passed on to its customers. (d) The Assistant Commissioner of Customs sanctioned the refund claim vide his Order-in-Original No. S/26 (R)-07/97-2 B II, dated 25-11-2003 after recording his ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the imported timber was used for captive consumption on company's own construction work and then disposed off as fuel. Therefore, there is every possibility of including the duty paid in cost of raw materials and subsequently in cost of construction." 4. In this particular case, I find that the imported material has been used in the importer's own construction work. The materials have not be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cost of construction". He has not recorded any grounds for his apprehension. 6. In the given facts and circumstances of the case, the order of the Assistant Commissioner dated 25-11-2003 sanctioning the refund is in order. There is no scope or need for interfering with the order of the Assistant Commissioner and unsettle the settled refund. The direction of the Commissioner (Appeals) remandi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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