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M/s Ashok International Kakinada Versus The Commissioner C&C. E, Visakhapatnam-II

2016 (9) TMI 83 - CESTAT HYDERABAD

Refund claim - cess collected under the Agricultural and Processed Food Products Export Cess Act, 1985 which was repealed w.e.f. 01-06-2006 - amount paid under protest - unjust enrichment - FOB value was inclusive of cess and that its incidence had b .....

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cess is not hit by the bar of unjust enrichment, the facts and issue being identical, we hold that refund of cess is not hit by unjust enrichment and the appellant is eligible for refund. - Decided in favour of appellant - E/812/2007 - A/30579/2016 .....

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collected under the Agricultural and Processed Food Products Export Cess Act, 1985 which was repealed w.e.f. 01-06-2006. 2.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 month .....

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C Limited and all import duties, levies etc. shall be on the foreign buyers account. The invoices relevant to all the shipping bills denoted the value of exports as one composite figure with a breakup of its various components. Till 31-05-2006, the A .....

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out of India. The Agricultural and Processed Food Products Export Cess Act, 1985 was repealed with effect from 01-06-2006 vide the Cess Laws (Repealing & Amending Act), 2006. The Customs Department at Kakinada insisted on payment of cess on all .....

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nts paid under protest. This amount was refunded by the jurisdictional Assistant Commissioner of Customs vide Order in Original Nos.29/2006, dated 30-10-2006, 36, 37 & 38/2006, all dated 26-12-2006 and 11, 12 & 13/2007 all dated 08-02-2007. T .....

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een passed on. 4. At the time of hearing, the learned counsel appearing on behalf of appellant Shri Mohd. Rahim submitted that the Cestat vide Final Order Nos.181-197/2011, dated 08-03-2011 in ITC Ltd vs Commissioner of Customs, Visakhapatnam reporte .....

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ase 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 observed as under: In these appeals, the in .....

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