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M/s. Bayer Cropscience Limited Versus Commissioner of Customs, JNCH, Mumbai-II

2016 (12) TMI 765 - CESTAT MUMBAI

Refund claim - unjust enrichment - Whether the doctrine of unjust enrichment is applicable in respect of raw material imported and consumed in the manufacture of a final product? - Held that: - We find that both the lower authorities even in the denovo proceedings denied the refund merely on the ground that imported goods were captively used for manufacuter of final product and as per the Hon’ble Apex Court judgment in case of Solar Pesticide Pvt Ltd. [2000 (2) TMI 237 - SUPREME COURT OF INDIA], .....

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anufactured out of the imported input i.e. DPCO price which is fixed by the government and therefore extra payment of duty does not influence the DPCO price of the goods. We observed that both the lower authorities have not considered all these above submission in the proper perspective as no finding was given on the aforesaid submission made by the appellant. Both the lower authorities were mainly confined to the judgment of Hon’ble Apex Court in case of Solar Pesticide Pvt Ltd. Here the issue .....

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sing of incidence of duty paid on the imported goods - appeal allowed by way of remand. - APPEAL No.C/459/05 - ORDER No.A/93963/16/CB. - Dated:- 17-11-2016 - Mr Ramesh Nair, Member (Judicial) And Mr. Raju, Member (Technical) None for the Appellants Shri. V.R. Reddy, Assttt. Commissioner(A.R.) for the Respondent Per : Ramesh Nair The appellant imported a consignment said to contain Ethoxy Methylene Diethyl Malonate vide Bill of Entry 2011/5 dated 1-11-91. Subsequently the said importer filed an a .....

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were consumed in the manufacture of final product and in case of captive consumption unjust enrichment is applicable as held by the Hon ble Apex Court in case of Union of India Vs. Solar Pesticide Pvt Ltd.[2000(116) ELT 401(SC)] In his findings, he has just passed reference that the appellant were unable to prove that incidence of duty has not been passed on to the buyer of the said goods. Being aggrieved by the denovo adjudication Order-in-Original dated 16-2-2001, an appeal was filed before t .....

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round that imported goods were captively used for manufacuter of final product and as per the Hon ble Apex Court judgment in case of Solar Pesticide Pvt Ltd(supra) unjust enrichment is applicable on captive consumption. However, we observed that appellant has made submission before the lower authorities that though the imported goods were used captively but the price of the final product was not changed due to payment of duty on the imported goods. Moreover the appellant has produced C.A. certif .....

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