TMI Blog2011 (6) TMI 553X X X X Extracts X X X X X X X X Extracts X X X X ..... as per Bill of Entry in the invoices and which also indicate that the appellant were charging Rs. 15,000/- per CBM for few of the consignments sold by him. some of the invoices also indicate a price of Rs. 12,000/- and Rs. 13,000/- per CBM as submitted by the ld. Counsel. assessee’s own evidence in form of Chartered Engineer’s (sic) certificate indicates the inclusion of the customs duty paid as p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion fine and penalty paid by them. The adjudicating authority sanctioned the refund claim of customs duty and ordered to credit the sanctioned amount to the Consumer Welfare Fund, on the ground that the appellant was not able to cross the hurdles of unjust enrichment. He sanctioned refund of the amount paid as redemption fine and penalty to the appellant. Aggrieved by that portion of the order whi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , we find that the refund claim of an amount of Rs. 2,83,255/- has been rejected by the adjudicating authority and upheld by the ld. Commissioner on the ground of unjust enrichment. While coming to the conclusion that rejection of the refund claim was correct, the ld. Commissioner (Appeals) has recorded the following findings :- 5. I have gone through the Appeal written submissions made by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lso find that the Cash/credit memo submitted by the Appellant does not specify, the volume of customs duty passed on to the customer. In view of these facts, it could not be ensured that excess duty paid by the Appellant was not passed on to the customers. Therefore, I find that the denial of refund claim on the ground of unjust enrichment is sustainable in law. Accordingly, I hold that, in absenc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 15,000/- per CBM for few of the consignments sold by him. We also find that some of the invoices also indicate a price of Rs. 12,000/- and Rs. 13,000/- per CBM as submitted by the ld. Counsel. If the assessee s own evidence in form of Chartered Engineer s (sic) certificate indicates the inclusion of the customs duty paid as per Bill of Entry, then there is no case for assessee appellant. 7. In ..... X X X X Extracts X X X X X X X X Extracts X X X X
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