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2015 (10) TMI 2328 - CESTAT AHMEDABAD

2015 (10) TMI 2328 - CESTAT AHMEDABAD - TMI - Rejection of refund of duty Provisional assessment under Section 18 Burden of proof could not be proved Appellant contends principal of unjust enrichment not applicable as refund claim is prior to amendment of Section 18 of Customs Act, 1962 Certificate of Chartered Accountant produced as a proof Revenue contends that it is an old case and documents were not produced to lower authorities - Matter should not be remanded Held That:- Appella .....

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ether for disposal. 2. After hearing both the sides and on perusal of the records, we find that the appellants imported Copper Ore Concentrate and cleared the goods on payment of duty, as per provisional assessment under Section 18 of the Customs Act. The imported goods were used in the manufacture of Copper Cathodes at their factory. The appellants paid excess duty and claimed refund of duty. The Adjudicating Authority rejected the refund claims as they failed to prove that the incidence of dut .....

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further submits that they have submitted the Chartered Accountants Certificate in respect of the refund claims to substantiate that the incidence of duty was not passed to any other person. It is submitted that these documents could not be placed before the lower authorities as they contested on the ground that unjust enrichment is not applicable in this case. The Learned Authorised Representative for the Revenue submits that this is an old case and they have not produced the document to the lo .....

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