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M/s Sai Organic And Chemical Versus Commissioner of Customs, Nhava Sheva

2016 (4) TMI 881 - CESTAT MUMBAI

Refund claim - excess custom duty paid - unjust enrichment - non-production of certificate of non-availment of Cenvat credit - Held that:- the appellant is not registered with Central Excise department for issuance of Cenvatable invoice therefore question of either availment of Cenvat credit or passing of Cenvat credit does not arise. Appellant have submitted sales invoice wherein it was clear that Cenvat credit was not passed on. In this factual position insistence of the Adjudicating authority .....

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- Matter remanded back - Appeal No. C/88318/14 - Order No. A/86649/16/SMB - Dated:- 16-2-2016 - Ramesh Nair, Member (J) For the Appellant : Shri Ashok Kumar Singh, Adv For the Respondent : Shri D K Sinha, Asstt Commissioner (AR) ORDER Per Ramesh Nair This appeal is directed against Order-in-Appeal No. 1730/(CRC-i)/2014 (JNCH)/IMP-1665 dated 16/4/2014 passed by the Commissioner of Customs (Appeals), Mumbai-II, Nhava Sheva, Mumbai-II wherein Ld. Commissioner (Appeals) upheld Order-in-Original No. .....

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certificate has not been submitted. It is also mentioned in the order that appellant had failed to produce copy of sale invoice and thus appellant have not crossed the bar of unjust enrichment. 3. Shri. Ashok Kumar Singh, Ld. Counsel for the appellant submits that appellant is not registered with the Central Excise department for issuing Cenvatable invoice therefore there is not question of availment of Canvat Credit, there is neither a question of availment of the Cenvat credit nor passing of C .....

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ng in the balance sheet as receivable. He submits that from sale invoice it can be seen that no Cenvat credit was passed on by the appellant in respect of excess duty paid. 4. Shri. D.K. Sinha, Ld. Asstt. Commissioner (A.R.) appearing on behalf of the Revenue reiterates the findings of the impugned order. 5. On careful consideration of submissions made by both sides and perusal of record, I find that the refund claim was rejected on the ground of unjust enrichment mentioning that Cenvat non avai .....

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