TMI Blog2016 (11) TMI 678X X X X Extracts X X X X X X X X Extracts X X X X ..... st Accountant and pass a reasoned order. Before passing the order, the adjudicating authority will afford a reasonable opportunity to the appellant who will also be at liberty to produce any other document in support of their claim. The adjudicating authority is directed to dispose of the claim within a period of three months after receipt of the certified copy of this order. - C/28217/2013-SM - Final Order No. 21068 / 2016 - Dated:- 3-11-2016 - Shri S. S. Garg, Judicial Member Shri Raghavendra. B. Hanjer, Advocate For the Appellant Dr. J. Harish, AR For the Respondent ORDER Per S. S. Garg The present appeal is directed against the impugned order passed by the Commissioner of Customs (A) vide his order dated 5.9.201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ainst heavy melting scrap. On verification, it was found that the value of contemporaneous imports of similar goods through other ports was much higher i.e., ₹ 15,890/- per MT. On these allegations, a show-cause notice was issued to the appellant who refuted the allegation in the show-cause notice. The Commissioner of Customs held that the goods cannot be classified as scrap and have to be classified under heading 7214 and applicable duty should be levied. CIF value of the goods was fixed at US $ 341 per MT. It was also held that the goods are liable for confiscation under Section 111(m) of the Customs Act, 1962. The goods were accordingly confiscated but allowed to be redeemed on payment of redemption fine of ₹ 5/- lakh and pen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rder, the present appeal has been filed. 2. I have heard the learned counsel for both the parties and perused the records. 3. The learned counsel for the appellant submitted that the impugned order rejecting the refund of duty by invoking doctrine of unjust enrichment is wrong and illegal and not sustainable in law. He further submitted that the appellant produced the certificate of Chartered Accountant to the effect that the refund claim has not been passed on to anyone else and that no part of the imports have been sold or transferred to any other party and the excess duty paid has not in any way affected or influenced the manufactured product on which the value is fixed. He further submitted that the appellant also produced Cost Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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