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Kay Kay Exports, Baby Marine Sarass Versus Commissioner of Customs, Cochin

2017 (8) TMI 429 - CESTAT BANGALORE

Refund claim - Cess - unjust enrichment - Held that: - issue is no more res integra and is squarely covered by the decision in the case of ASIA PACIFIC COMMODITIES LTD. Versus ASSISTANT COMMR. OF CUS., KAKINADA-I [2012 (11) TMI 919 - ANDHRA PRADESH HIGH COURT], where 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 t .....

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- 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 appeals are being disposed of by this common order. For the sake of convenience I take up the facts of the Appeal No.C/22266/2014. 2. The appellant is engaged in t .....

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appellant and the refund applications were filed within the period of limitation and thereafter a show-cause notice dated 20.10.2010 was issued and the appellant filed the reply to the show-cause notice along with documents. But the lower authority vide Order-in-Original dated 30.03.2011 rejected the refund claim and aggrieved by the said order, appellant filed the appeal before the Commissioner (Appeals) and the Commissioner (Appeals) upheld the Order-in-Original and hence the present appeals. .....

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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 .....

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