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2016 (11) TMI 1137 - CESTAT MUMBAI

2016 (11) TMI 1137 - CESTAT MUMBAI - TMI - Refund claim - principles of unjust enrichment - Held that: - it is not clear firstly the material cost shown as ₹ 23,535/-. No bifurcation of assessable value plus duty was given. Secondly no supporting of other elements such as freight, warranty spares, sales tax, dealer scheme, etc. was given. In the absence of any documentary evidence, it is difficult to ascertain whether the excess paid CVD for which refund was sought for is included in the p .....

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016 - Mr. Ramesh Nair, Member (Judicial) And Mr. Raju, Member (Technical). Ms. Lakshmi Menon, Advocate for the Appellant. Shri. M.K. Mall, Asst. Comm. (AR), for the Respondent. ORDER Per: Ramesh Nair 1. The appellant imported Colour TV sets. At the time of clearance there was a dispute regarding levy of CVD on the basis of MRP declared by the appellant. The lower authority decided that the imported goods are leviable to CVD @ 16% on the basis of MRP declared by the appellant and after deduction .....

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ved by the order-in-original dated 17/09/2004, the appellant filed an appeal before the Commissioner (Appeals), who rejected the appeal by confirming the order-in-original; therefore, the appellant is before us. 2. Ms. Lakshmi Menon, learned Counsel for the appellant submits that the imported goods i.e. Colour TV sets were sold on the MRP based valuation, therefore, unjust enrichment is not applicable as the excess duty paid by the appellant does not influence the sale value of the goods. She fu .....

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