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M/s. Infinity Industries Pvt. Ltd. Versus Commissioner of Customs (Import)

2016 (6) TMI 223 - CESTAT CHENNAI

Allowability of refund of SAD - Notification No.102/2007 - Unjust enrichment - appropriate endorsement was not in the invoice as to non-availment of Cenvat credit in respect of the goods covered by such invoice - some discrepancy both in bill of entry and the sales invoices that causes anxiety to Revenue as to whether the goods imported were actually sold or not to get the refund of Additional Duty of Customs. - Held that:- so far as the no declaration of allowance of Cenvat credit of the du .....

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taking adjournment, the appellant shall provide relevant evidence for reconciliation and testing of the unjust enrichment issue. Upon examination and granting reasonable opportunity of hearing to the appellant, the authority shall pass appropriate order by end of July, 2016. With the aforesaid direction all the appeals are disposed allowing on certain points and remanding on certain points. - Appeals are partly allowed and partly remanded. - C/40517 to 40527 and 40534/2015 - Final Order Nos. 406 .....

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n 2014 (306) E.L.T.326 (Tri.-LB) that such an endorsement may not be necessary since the invoices do not carry the duty element. This is apparent from para 5.2 of the order, which is reproduced below:- Therefore, non-declaration of the duty in the invoice issued itself is an affirmation that no credit would be available. Therefore, non-declaration/non-specification of the duty element as to its nature and quantum in the invoice issued would itself be a satisfaction of the condition prescribed un .....

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ting Authority making an application for fixing the date of hearing by end of May, 2016 for reconciling the issue wherever there are discrepancies. 5. It is also the submission of the learned departmental representative that the appellate authority below has pointed out that the certificate of the Chartered Accountant was erroneous, for which, the Adjudicating Authority has to give a finding as to whether the appellant has been unjustly enriched. 6. So far as the no declaration of allowance of C .....

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