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M/s. Objects d’Art India Versus Commissioner of Customs (Imports) 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 no contrary evidence adduced by the department that any of the quantity of .....

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rket. 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. C/87439/2015 - Order No. A/86783/16/SMB - Dated:- 22-3-2016 - SHRI RAMESH .....

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ss 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 the duty so paid along with interest. The Deputy Commissioner vide Order No. .....

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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 the remand, the appellant filed various documents showing that the importe .....

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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 submits that Ld. Commissioner, without proper appreciation of the record submit .....

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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 accounted for in the books and all the goods exported are also shown in the .....

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d. 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 not show one to one co-relation to the effect that the imported goods were .....

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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 the adjudication order of the present proceedings rejected the refund itse .....

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