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Halonix Ltd. (formerly/s Phoenix Lamps Limited) Versus C.C., New Delhi

2016 (2) TMI 140 - CESTAT NEW DELHI

Refund - unjust enrichment - in the relevant invoices, issued to the customers higher rate of duty has been mentioned - Chartered accountant in the statement dated 14/02/2007 recorded under section 108 of the Customs Act , 1962 stated that he had exa .....

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to give evidence to establish this fact even now. - Appeal allowed by way of remand - Matter remanded back. - Customs Appeal No.143 of 2009 - Final Order No . 53899/2015 - Dated:- 23-12-2015 - MR. G. RAGHURAM, PRESIDENT AND MR. R.K. SINGH, TECHNICAL .....

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ch the following order was passed: 1. An amount of ₹ 3,80,097/- only in respect of which documents to prove the payment of duty have not been submitted, is rejected. 2. An amount of ₹ 85,428/- only paid prior to lodging the protest is r .....

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46,36,381/- only, is ordered to be refunded to the unit M/s Phoenix Lamps Limited , 59A, Noida Special Economic Zone, Phase II, Noida. 2. Ld. advocate for the appellant pleaded that he was contesting the non-payment of refund of ₹ 66,18,046/- .....

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so stated that he can produce all the evidence to establish that the burden of the duty paid (refund of which has been sought) was not passed on to the customers. 3. We have considered the contentions of the Ld. advocate. We find that the commissione .....

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t invoices, issued to the customers higher rate of duty has been mentioned and this fact has not been assailed by the appellant. The chartered accountant in the statement dated 14/02/2007 recorded under section 108 of the Customs Act , 1962 stated th .....

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the burden of duty (refund of which is sought) to its customers. The contention of the appellant that the duty was paid under protest and that that is sufficient to establish that the burden was not passed on to the customers is untenable because eve .....

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