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M/s Swaraj Mazda Limited Versus Commissioner of Customs-Kandla

2015 (12) TMI 926 - CESTAT AHMEDABAD

Denial of refund claim - unjust enrichment - Held that:- Sub-section (2) of Section 18 of the Customs Act, 1962 provides when the duty leviable on such goods is assessed finally in accordance with the provisions of this Act, then, in case of goods, cleared for home consumption, the amount paid shall be adjusted against the duty finally assessed and if the amount is paid, the importer or the exporter be entitled to a refund claim as the case may be. It is clear from Section 18 that the appellant .....

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s). However, as the matter is for the year 1988, we direct the Adjudicating Authority to complete the denove proceedings within 3 months from the date of receipt of this order - Appeal disposed of. - Appeal No. : C/78/2007 - Order No. A/11215 / 2015 - Dated:- 19-8-2015 - Mr. P.K. DAS, MEMBER (JUDICIAL) AND Mr. P.M, SALEEM, MEMBER (TECHNICAL) For the Petitioner : Shri Anand Nainawati, Advocate For the Respondent : shri J. Nair, Authorised Representative ORDER Per: P.K. Das The relevant facts of t .....

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I/2955/WZB/2000 Dated 13.08.2000 allowed the appeal of the appellant held that the refund claims are not hit by principle unjust enrichment. The refunds were sanctioned by Order Dated 13.11.2003 and Order Dated 11.03.2004. The Adjudicating Authority rejected the payment of the interest on delayed refund of the amount. It is observed that on 26.09.2003 is the date of filing of refund claim, as the appellants refurnished the documents, instead of 01.08.1988 as claimed by the appellants. By the im .....

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espect of rejection the claim of interest against order-in-original dated 02.06.2004 and 06.08.2004, is that the Tribunal passed the order on 24.02.1997 holding that the loading is not required and in September 1998, the Department communicated that they have accepted the order of the Tribunal and therefore, the said date would be treated as the finalization of the provisional assessment as per provisions of Section 18 of the Customs Act, 1962 as it stood during the relevant period. 3. We are en .....

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