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2016 (3) TMI 1091 - CESTAT HYDERABAD

2016 (3) TMI 1091 - CESTAT HYDERABAD - TMI - Refund of customs duty - Bill of Entry is filed on self assessment basis - they did not claim benefit of notification inadvertently/not being aware of the benefit which was available to them at the time of import. - assessee did not challenge the assessment order before any appeal Forum - unjust enrichment - Held that:- The coordinate bench of the Tribunal in Suryalaxmi Cotton Mills Ltd Vs CCE, Nagpur, [2014 (12) TMI 1207 - CESTAT MUMBAI] following th .....

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urther, If the claim for refund is not supported by necessary documents, the original authority ought to have returned the refund claim as defective and ought not to have passed any order on merits. The appellant then should be provided opportunity to rectify the defects. - Refund allowed - Decided in favor of assessee. - Appeal No. C/28528/2013 - Final Order No. A/30190/2016 - Dated:- 22-3-2016 - MS. SULEKHA BEEVI, MEMBER(JUDICIAL) Shri R.Muralidhar, Advocate for the Appellant Shri M.K.Mall, AR .....

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was available to them at the time of import. On realizing that duty is not payable, they filed refund claim for ₹ 12,70,132/-. The original authority rejected the claim on two grounds. Firstly that, before claiming refund the appellant has failed to challenge the assessment and as per the law laid in M/s Priya Blue Industries Vs CCE(prev) Chennai, reported in 2004(172) ELT 145(SC) the appellant is not eligible for refund without challenging the assessment. Secondly, that appellant has not .....

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sessee did not challenge the assessment order before any appeal Forum and the assessment having become final, the refund cannot be allowed. Section 17 of the Customs Act, 1962, has been amended w.e.f 08-04-2011 to provide for self assessment as against assessment by Customs Officials. Simultaneously, amendment was brought forth in Section 27 also. Taking into consideration these amendments, the Tribunal in various judgments has analyzed the issue of eligibility of refund when Bill of Entry is fi .....

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disputedly, the duty was paid and borne by the appellant. The dictum laid in Suryalaxmi cotton Mills Ltd is squarely applicable to the first ground of objection raised by Revenue. 4. The second reason for denying the refund is that the claim is hit by unjust enrichment. The learned AR vehemently argued that the appellant has failed to establish by documentary evidence that the incidence of duty has not been passed on. The learned counsel for appellant submitted that the appellant had furnished t .....

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her documents if necessary. But the Commissioner has failed to give any weight to the certificate issued by Chartered Accountant. The Commissioner (Appeals) has called for a report from the original authority in regard to the grounds of appeal. In this report, the original authority reported that the refund claim is hit by doctrine of unjust enrichment as the appellants failed to furnish any document. Though the appellants furnished Chartered Accountant Certificate, it was not considered at all. .....

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