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M/s Hindalco Industries Limited Versus Commissioner of Customs-Ahmedabad

2015 (10) TMI 2328 - CESTAT AHMEDABAD

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 – .....

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e document before lower authorities in interest of justice – Matter remanded back. - Appeal No C/197-200/2008 - Order No. M/11344-11347/2015 - Dated:- 24-9-2015 - MR. P.K. DAS, MEMBER (JUDICIAL) AND Mr. P.M, SALEEM, MEMBER (TECHNICAL) For the Petitio .....

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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 manufact .....

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missioner (Appeals) upheld the adjudication order. 3. The Learned Advocate fairly submits that one of the refund claims was prior to amendment of the Section 18 of the Customs Act, 1962 and principles of unjust enrichment is not applicable. It is cov .....

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hartered 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 o .....

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