Subscription   Feedback   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Articles Highlights TMI Notes SMS News Newsletters Calendar Imp. Links Database Experts Contact us More....
Extracts
Home List
← Previous Next →

M/s Desmet Ballestra India Ltd Versus Commissioner of Customs, Mumbai -II, Jnch

2015 (5) TMI 961 - CESTAT MUMBAI

Denial of refund claim - Unjust enrichment - Held that:- First appellate authority has totally misdirected himself in recording a finding in respect of an Order-in-Original which was not in appeal before him nor aggrieved party in that case had filed .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ey have borne the incidence of duty, we set aside the impugned orders and remand the matter back to the adjudicating authority to reconsider the refund application afresh. We direct the adjudicating authority to restore the refund applications back t .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

: Shri Krishna Kumar, Adv For the Respondent : Shri Ahibaran Additional Collector (A.R.) ORDER Per: M. V. Ravindran: This appeal is directed against Order-in-Appeal No. 2712 (CRC-1)/2014(JNCH)/IMP-2576 dt. 14.7.2014. 2. Relevant facts that arises for .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

claim of the said amount has been filed by one M/s. Noble Natural Resources India Private Ltd., Kutch against the very same Bill of Entry and the said rfund claim has been disposed of by an Order-in-Original dt. 19.6.2013 of rejection, hence refund .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ring on behalf of the appellant after taking us through the letter dt. 21.1.2014 of the office of the Commissioner of Customs (Import) JNPT would submit that the said letter of returning the refund claim is incorrect as the appellant has borne duty l .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

application could be filed by any person who has borne the incidence of duty. He would and take us through the Order-in-Appeal and submit that the entire Order-in-Appeal is totally misdirected as it is considering the appeal filed by this appellant .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

got enough evidence to show that they have borne the incidence of duty and they are eligible for refund of the same. 4. Ld. AR reiterated the findings of the lower authority. 5. On perusal of the records we find that a letter dt. 21.1.2014, office of .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

re records that the appellant herein was claiming the amount as refund, on the ground that they have borne the incidence of duty. This assertion of the appellant seems to have been overlooked by the adjudicating authority or the office of the Commiss .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

what is new what is new
  ↓     bird's eye view     ↓  


|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version