9911796707
TMI Blog2016 (9) TMI 83X X X X Extracts X X X X X X X X Extracts X X X X ..... for the Respondent ORDER The issue involved is the refund claim of cess collected under the Agricultural and Processed Food Products Export Cess Act, 1985 which was repealed w.e.f. 01-06-2006. 2. The appellant is a customs house agent for M/s ITC Limited. The applicant and Parthyusha Associates (also a CHA) in the months of June and July, 2006 acted on behalf of ITC Limited and exported certain ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e the Cess Laws (Repealing & Amending Act), 2006. The Customs Department at Kakinada insisted on payment of cess on all the eleven shipping bills. The amount so collected against the above six and five shipping bills was Rs. 6,40,998/- and Rs. 6,95,974/- respectively. 3. The appellant thereafter filed a refund claim dated 08-09-2006 claiming refund of the amounts paid under protest. This am ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... als filed by assessees on the same issue. The said judgments were appealed by one assessee before the Hon'ble High Court of Andhra Pradesh reported in 2012(280) ELT 481 (AP). In the said case of Asia Pacific Commodities Ltd Vs Asst. Commissioner of Customs, Kakinada-I, the Hon'ble Court held that the refund of cess is not hit by the bar of unjust enrichment. The jurisdictional High Court o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m laid by the Hon'ble High Court in the Asia Pacific Commodities Ltd case, as above, the facts and issue being identical, we hold that refund of cess is not hit by unjust enrichment. The appellant is eligible for refund.
6. In the result, the appeal is allowed with consequential reliefs, if any.
(Operative part of this order was pronounced in court on conclusion of the hearing) X X X X Extracts X X X X X X X X Extracts X X X X
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