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M/s Vikash Globalone Ltd. Versus Commissioner of Customs (CRC-I) , JNCH, Nhava Sheva

2016 (3) TMI 190 - CESTAT MUMBAI

Rejection of refund claim of duty of customs - Bar of Unjust Enrichment - passing of CVD as Cenvat Credit - Held that: If the said amount pertained to the Bill of Entry in dispute then it should have appear as amount recoverable in the Balance-sheet of 2005-06 and it should have been shown as amount recoverable as on 31.3.2006. Furthermore, a perusal of the invoice produced by the appellant shows that the appellant has indeed passed on the burden of duty to the buyers. The appellant importer is .....

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es produced by the appellant show that he has done so. Not only he has taken credit but also passed on the same to the buyers. Therefore, as the appellant has passed on the credit to the buyers and also passed on burden of duty to the buyers, no refund can be sanctioned. - Decided against the appellant - Appeal No. C/88316/14 - Dated:- 22-12-2015 - SHRI RAJU, MEMBER (TECHNICAL) For the Petitioner : Shri Ashok Kumar Singh, Advocate For the Respondent : Shri Kamal Puggal, AC (AR) ORDER PER: RAJU T .....

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bunal directed the adjudicating authority to consider the bar of unjust enrichment as well. The adjudicating authority asked the appellant to submit evidence of non-availment of CENVAT Credit and evidence of non-passing on the burden of duty to the buyers. The appellant submitted Xerox copy of sales invoice on which a stamp was put stating Not for CENVAT / No goods for input tax credit . The appellant also submitted a C.A. certificate which stated that a certain amount of duty on account of valu .....

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er is incomplete. The matter was taken up in appeal before the Commissioner (Appeals), who also upheld the Order-in-Original on the grounds that no evidence of non-availment of CENVAT Credit has been submitted. The said order also observed that the appellants have failed to produce the copy of sales invoice. 2. The learned Counsel for the appellants argued that they have indeed produced sales invoice in original before the original adjudicating authority, however, since the original adjudicating .....

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vance recoverable in cash or kind. On that basis, he argued that they have not passed on the burden of duty to the customers. 3. Learned AR relies on the impugned order. He further argued that no evidence of non-availment of CENVAT Credit has been given. He further argued that there is no mention of submission of original sales invoices in their original refund application. 4. I have gone through the rival submissions. I find that the Bills of Entry are dated 26.9.2005 and 8.8.2005. If the amoun .....

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