New User   Login      
Tax Management India .com TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2015 (5) TMI 961 - CESTAT MUMBAI

2015 (5) TMI 961 - CESTAT MUMBAI - TMI - 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 an appeal. In our view, the first appellant authority should have disposed of this appeal on its merit. Be that as it may, since the issue involved in this case needs to be factually verified from the records .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

Pruthi, Member (T),JJ. For the Appellant : 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 consideration are the appellant had filed an application for refund of an amount of Customs duty paid by them which was in excess. The said refund claim was returned by the office of the Commissioner of Custo .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

d by the appellant. 3. Ld. Advocate appearing 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 liability and said refund claim cannot be returned for the reason that refund claim filed by a M/s. Noble Natural Resources India Private Ltd. has been rejected, he would submit that as per the provisions of Se .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| 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