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M/s. Gupta Steel (Ship Breakers) Versus Commissioner of Customs, Jamnagar

2010 (8) TMI 955 - CESTAT AHMEDABAD

Unjust enrichment - refund claims have been sanctioned but credited to Consumer Welfare Fund on the ground that appellants failed to show that they have not passed on the liability to their customers - Held that: - This is a clear case of payment of .....

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TAT AHMEDABAD], where it was held that when provisional assessment is finalized, the assessee is entitled to refund and he does not have to make the claim. Therefore, the provisions of Section 27 is not attracted. - The appellant is not required .....

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espondent : R. S. Sangia B.S.V. Murthy Appellants had imported vessels and filed 9 Bills of Entry which were assessed provisionally for want of clarification regarding levy of customs duty on ship stores, excess bunkers, moveable gears etc. on board .....

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come entitled to refunds of excess duty paid in respect of these bills of entry, as dealt in the table below :- Bill of Entry No. Total duty paid (Rs.) Duty payable as per De-novo OIO dated 24.8.05(Rs.) Excess duty paid (Rs.) 63/95-96 1,50,82,341/- 1 .....

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These refund claims have been sanctioned but credited to Consumer Welfare Fund on the ground that appellants failed to show that they have not passed on the liability to their customers. 2. No one has appeared on behalf of the appellants. Heard learn .....

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