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Vishal Video & Appliances Pvt. Ltd. Versus Union of India & Others

2016 (9) TMI 317 - DELHI HIGH COURT

Refund application CVD unjust enrichment - whether CVD has been passed on and collected from the end users? - decision on similar issue passed in the case Yu Televentures v. Union of India [2016 (8) TMI 184 - DELHI HIGH COURT] Held that: - the .....

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un Gulati, Sh. Shashi Mathews, Sh. Sparsh Bhargava, Sh. Ankit Sachdeva, Ms. Rachana Yadav, Sh. Kishore Kunal and Sh. Rony. O. John, Advocates. For the Respondents : Sh. Sanjeev Narula, Sr. Standing Counsel with Sh. Ajay Kalra, Advocate, for Customs. .....

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y (CVD). The petitioner/importer contends that all the documents necessary for processing the refund claim were made available to the respondents on time. However, the refund application was rejected without reference to these materials on the short .....

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M/s. SRF Industries Ltd. v. CC, Chennai 2015 (318) ELT 607 (SC) was sought. The Supreme Court in SRF (supra) had clarified that to quantify CVD in the importer s case, the presumption that such goods were manufactured in India and excise duty leviab .....

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from the record that the concerned adjudication officer, who rejected the petitioner s claim for refund has adopted the same approach that she did which became the subject matter of scrutiny in several previous orders commencing from Micromax (supra .....

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officer who rejected the refund claim in Yu Televentures (supra). It is contended lastly by the respondents that this Court should not grant relief in this case since there is no ascertainment as to whether the CVD was in fact passed on and collecte .....

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