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Commissioner of Customs (Exports) , Chennai Versus Vinay Enterprises

2016 (8) TMI 876 - CESTAT CHENNAI

Restoration of appeal - appeal returned on ground of insufficient documents on limitation aspect without going into the merits of the case - Section 129D(3) of the Customs Act, 1962 – Notification No.102/2007-Cus., dt. 14-09-2007 - refund of SAD – principles of unjust enrichment – Held that: - the Adjudicating authority observed in the adjudicating proceedings, that the respondent-assessee has fulfilled all the conditions of Notification No.102/2007-Cus., dt. 14-09-2007 read with Board's Circula .....

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l rejected – decided against Revenue. - Appeal No. C/40584/2013 - Final Order No. 41411/2016 - Dated:- 18-8-2016 - Shri P.K.Choudhary, Judicial Member For the Appellant : Shri S. Nagalingam, AC (AR) For the Respondent : Shri A.K. Jayaraj, Advocate ORDER The appeal has been filed by the Revenue against the order passed by the first appellate authority wherein the learned Commissioner (Appeals), without going into the merits of the case, has disposed the appeal filed by the Revenue before him. .....

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decision about time limitation. The Commissioner (Appeals) also erred in not properly appreciating the provisions of sub-section (3) of Section 129D of the Customs Act, 1962. He gave an option to the department to scrutinize the documentary evidence to overcome the limitation aspect and wherever the department succeeds the department can re-submit the appeals along with such documentary evidences, after scrupulously verifying the fact with respect to the date of receipt of OIO for review and act .....

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the department's plea that some of the invoices were unsigned on which refund sanctioning authority has sanctioned the refund, is not acceptable. Though the computer generated invoices bear no signature, they produced all the invoices duly signed. There is no basis on this ground. Refund sanctioning authority has gone into the details of all the documents and after being fully satisfied, he has sanctioned the refund. There is no infirmity in the order of refund sanctioning authority. All th .....

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e Government to allow the importer to recover the 4% CVD from the buyer as well as to claim refund of this amount from Customs. Hence, the principle of unjust enrichment needs to be examined in each case before sanction of refund under this notification. However, considering the voluminous transactions and the documents involved in the cycle, from import to sale, it was felt that it would be expedient to allow the importer to submit a certificate from the statutory auditor/Chartered Accountant w .....

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both sides and on perusal of appeal records, I find that the Adjudicating authority observed in the adjudicating proceedings, that the respondent-assessee has fulfilled all the conditions of Notification No.102/2007-Cus., dt. 14-09-2007 read with Board's Circular No.6/2008 dt. 28.4.2008 and 16/2008-Cus. and accordingly, sanctioned refunds of 4% Additional Customs duty, which was paid under various TR-6 challans in respect of bills of entry mentioned in the OIO. The Asst. Commissioner of Cus .....

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