TMI Blog2017 (8) TMI 429X X X X Extracts X X X X X X X X Extracts X X X X ..... to be refunded - the refund of cess is not hit by unjust enrichment and the appellants are entitled for the refund - appeal allowed - decided in favor of appellant. - C/21498/2014-SM, C/22264-22266/2014-SM - 21054–21057/2017 - Dated:- 12-7-2017 - Shri S.S Garg, Judicial Member Shri S Anand, Advocate - for the Appellant Shri Parasivamurthy N.K., Deputy Commissioner (AR) - For the ORDER Per: SS Garg These four appeals have been filed by two appellants against the two impugned orders dated 07.01.2014 and 14.03.2014 passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) has rejected the refund on the ground of unjust enrichment . Since the issue involved is common, therefore all the four app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Revenue continued collecting the AP cess without any authority even subsequent to 25.09.2006 which is illegal and unconstitutional. He further submitted that the issue involved is no more res integra and has been squarely covered in favour of the appellant by the decision of the Hon'ble Andhra Pradesh High Court in the case of Asia Pacific Commodities Ltd V. Assistant Commissioner of Customs reported in 2012 (280) ELT 481 . In the said case also the cess was levied after the same was abolished. The amount realized from the foreign buyer was only FOB value. It was held by the Hon'ble Andhra Pradesh High Court that all duties, cess etc are to the sellers account and also as the amount realized as per the Banker's certif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... zed the CHA and during the hearing it is the appellant's counsel who has appeared before the Tribunal and filed all the documents. Therefore, the objection raised by the Commissioner (Appeals) is not sustainable Since the issue is squarely covered in favour of the appellant by the decision cited supra, therefore by following the ratio of the decision decided by the Hon'ble High Court in the case of Aisa Pacific Commodities Ltd. , I hold that the refund of cess is not hit by unjust enrichment and the appellants are entitled for the refund. Accordingly, I allow all the appeals of the appellants with consequential relief, if any. (Operative portion of the Order was pronounced in Open Court on 12/07/2017) - - TaxTMI - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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