GST Helpdesk   Subscription   Demo   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
What's New Case Laws Highlights Articles News Forum Short Notes Statutory TMI SMS More ...
Extracts
Home List
← Previous Next →

2016 (5) TMI 831 - CESTAT MUMBAI

2016 (5) TMI 831 - CESTAT MUMBAI - 2016 (344) E.L.T. 569 (Tri. - Mumbai) - Refund claim - Appellant could not establish that the imported goods have not been exported - Import of glass motifs - Exemption claimed under Notification No. 17/2001-Cus. dated 1.3.2001 - Held that:- it is an undisputed fact from the books of accounts of the appellant that the entire imported goods were shown as purchase in the books of accounts of the appellant against which their 100% clearance is for export. There is .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

is towards the export of the goods and there is no sale in the domestic market. Therefore, even without going to one to one co-relation, it is established that the incidence of duty paid by the appellant was not passed on to any other person in India. It is settled position of law that in case of export of goods, unjust enrichment is not applicable. Therefore, refund is not liable to be credited in the Consumer Welfare Fund. - Decided in favour of appellant with consequential relief - Appeal No .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

appellant. 2. The fact of the case is that the appellant have imported glass motifs and claimed exemption Notification No. 17/2001-Cus. dated 1.3.2001 (Sr. No.106). However, the exemption was denied by the assessing officer, accordingly, the appellant has paid the duty. Against the denial of the exemption notification, the appellant filed appeal before the Commissioner (Appeals) who vide Order-in-Appeal No. 525/2002-MCH dt. 20.02.2002 allowed the appeal. The appellant filed a refund claim for 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

udicating authority. The adjudicating authority again maintained the order of credit to Consumer Welfare Fund. In a further appeal by the appellant before the Commissioner (Appeals), the appeal was rejected vide Order-in-Appeal No. 196/2009-MCH dt. 24.7.2009. Aggrieved by the said OIA in the appeal before the CESTAT, the CESTAT again remanded the matter vide order No. A/670/10-SMB/C-IV dt. 24.11.2010 wherein the Tribunal has remanded the matter to the original adjudicating authority. In terms 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

ho vide impugned order rejected the appeal upholding the Order-in-Original dt. 26.12.2012. Therefore the appellant is before me. 3. Shri C.M. Sharma, Ld. Consultant appearing for the appellant submits that the appellant, as per the remand order, submitted the details of co-relation between the imported goods and corresponding export goods in a chart. The appellant also submits Chartered Accountant certificate wherein it was certified that all the goods imported were used in export goods. He subm .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

lants 100% income is from the export of the goods. Therefore, when no goods were cleared for home consumption no presumption can be made that the imported goods were not used in the export goods. The department also did not produce any evidence that the imported goods were not used in the export goods, but either used for the goods which were cleared in domestic or the imported goods were sold as such. He submits that from the books of accounts also it is clear that all the imported goods were a .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

edited into Consumer Welfare Fund. 4. On the other hand, Shri D. K. Sinha Ld. Assistant Commissioner (A.R.) appearing on behalf of the Revenue reiterates the findings of the impugned order. He submits that the Ld. Commissioner in the impugned order, relying on a chart appearing in original order showing export invoice and its description clearly mentioned that the export goods are not identical to the imported goods. He submits that though the appellant have given Chartered Accountant but could .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

issioner. I find serious error in the adjudication order dt. 27.12.2012 for the reason that in the earlier proceedings, the refund was sanctioned and credited into Consumer Welfare Fund on the ground of unjust enrichment, therefore, the sanction of refund attained finality, the only issue remains is whether unjust enrichment is applicable. However, the adjudicating authority twice in the earlier proceedings holding that refund is credited in Consumer Welfare Fund after sanctioning the refund, in .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

Advanced Search


Latest Notifications:

    Dated      Category

20-7-2017 Cus (NT)

20-7-2017 GST CESS Rate

19-7-2017 IT

19-7-2017 IT

18-7-2017 IT

18-7-2017 CE (NT)

18-7-2017 CE

18-7-2017 GST CESS Rate

15-7-2017 Kerala SGST

14-7-2017 Andhra Pradesh SGST

14-7-2017 Cus (NT)

14-7-2017 Cus

13-7-2017 Co. Law

13-7-2017 Co. Law

13-7-2017 ADD

13-7-2017 ADD

12-7-2017 Jammu & Kashmir SGST

12-7-2017 Gujarat SGST

12-7-2017 Gujarat SGST

12-7-2017 CGST Rate

More Notifications


Latest Circulars:

21-7-2017 Goods and Services Tax

20-7-2017 Goods and Services Tax

20-7-2017 Goods and Services Tax

19-7-2017 Goods and Services Tax

19-7-2017 Income Tax

18-7-2017 Customs

17-7-2017 Customs

14-7-2017 Income Tax

13-7-2017 Central Excise

13-7-2017 Customs

More Circulars



|| 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