9911796707
TMI Blog2017 (2) TMI 236X X X X Extracts X X X X X X X X Extracts X X X X ..... are as given below:- S. N APPEAL NO. OIO NO. OIA NO. PERIOD AMOUNT OF REFUND (Rs.) 1. C/586/2010 101-104/Refund/2009 dt. 16.09.2009 18-19/Cus/LKO/2010 Dt. 11.08.2010 1999-2002 3,51,08,801/- 2. C/587/2010 117-118/Refund /2009 dt. 30.09.2009 3. C/79/2010 05-13/Refund/09 dt. 28.01.2009 13-15/Cus/LKO/2009 Dt. 12.11.2009 1998-1999 8,26,56,100/- 4. C/80/2010 32-38/Refund/09 dt.31.03.2009 1999-2004 2,50,59,326/- 5. C/81/2010 47-51/Refund/09 dt. 12.05.2009 2001-2003 16,57,37,528/- 2. The brief facts of the case are that the appellants are importers of Petroleum Crude Oil, which is used for manufacture of different petroleum products. The appellants are registered with Central Excise and also having Cu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s' claim of refund. The appellants preferred appeal before Ld. Commissioner (Appeals). The Ld. Commissioner (Appeals) decided such appeals through Orders-in-Appeal, details of which are stated as Para 1 above. The Ld. Commissioner (Appeals) did not interfere with the Orders-in-Original and reject the appeals. Aggrieved by said Orders-in-Appeal dated 11.08.2010 & 12.11.2009, the appellant is before this Tribunal. 3. The ground of appeal is that the bar of unjust enrichment is not applicable when the prices are fixed by Government and not based on the cost of manufacture of the goods. 4. Heard Shri Chandan Kumar, Chief Manager (Finance) and Shri G.K. Seth, Senior Manager (Finance). They have submitted that they had fil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 27 of Customs Act, 1962. 6. Heard the Ld. DR for the Department, who has supported the impugned Orders-in-Appeal. 7. Having considered the rival contentions and on perusal of record, we find that there is great force in the arguments put forth by the learned representatives of the assessee. We also find from the ruling referred above by Hon'ble High Court of Delhi that as far as Section 18 of the Customs Act is concerned when an amount becomes refundable after a final order is passed, the same has to be refunded immediately and for such purpose, the assessee is not required to move an application under Section 27 of the Customs Act, 1962 since the same is not applicable in such cases. The Hon'ble High Court has ..... X X X X Extracts X X X X X X X X Extracts X X X X
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