TMI Blog2012 (11) TMI 609X X X X Extracts X X X X X X X X Extracts X X X X ..... ly updated. Quite often the notification issued on a day and effective from that day is available to officers outside the Ministry and the public only by evening of the day in the next few days - onus is on the appellants to prove that the incidence has not been passed on is not a heavy burden - appellants are eligible for the impugned refund in cash - C/254/2008 - C/A/100/2012-Cus.(PB) - Dated:- 5-3-2012 - S/Shri S.S. Kang, Mathew John, JJ. REPRESENTED BY : S/Shri Ashwani Sharma and Shiv Mehta, Advocates, for the Appellant. Shri K.K. Jaiswal, AR, for the Respondent. [Order per : Mathew John, Member (T)]. The Appellants imported two consignments of aluminium alloy billets and filed two Bills of Entry for home consumptio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the new rate of duty which came into force on 1-9-2005. When the Appellants took delivery of the goods and the Bills of Entry were finally assessed as per the new rate the excess duty paid became automatically refundable. Since they knew at the time of taking delivery of the goods itself that they had paid duty in excess of what should have been paid they did not pass on the incidence to anyone else. Further the Appellants submit that they repeatedly asked the custom authorities at the time of submissions of Bills of Entry to check the new rates and update the computer systems. But the authorities informed the Appellants that a copy of the above notification was not received by them and consequently the rates were not updated in the compute ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... und. 6. We have considered arguments on both sides. This is a case where the imported goods have been capitvely consumed and therefore there is no question of passing on the incidence showing it under an invoice showing the impugned Customs duty. Further, this is a case where the appellants knew from the date of clearance of the goods that there is a refund due to him because the finally assessed Bills of Entry showed duty payment less than what was actually paid by them. In fact in this situation there is no payment adjusted towards Customs duty but only an excess payment in the bank which did not get adjusted towards Customs duty due. In such a situation there is no need for looking at the balance sheet, income tax returns etc. to come ..... X X X X Extracts X X X X X X X X Extracts X X X X
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