9911796707
TMI Blog2017 (8) TMI 1151X X X X Extracts X X X X X X X X Extracts X X X X ..... by the appellants was referred to Special Valuation Branch (SVB), Customs House, Chennai, for verification and investigation of their relationship and its influence on the transaction value as required under Board's Circular No. 11/2001-Cus. After completion of the investigation, the SVB, Customs House, Chennai, has passed an Order-in-Original No.80/2001 dated 30.01.2001 ordering to add the Techni ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T, Chennai vide its Final Order No. 278-313 dated 18.03.2002 has remanded the matter back to the Commissioner (Appeals), Chennai. The Commissioner (Appeals) in his denovo order held that lump-sum fee paid by the appellants to their principals is addable to the invoice price under Rule 9 (1) (c) of (erstwhile) Customs Valuation (Determination of Price of Imported Goods) Rules, 1988. In turn, the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Appeals) contending that the issue was not refund of duty so as to attract the provisions of Section 27 of the Customs Act. The same was extra deposits by them to the extent of 2%, as directed by the customs authorities. The order passed by the original adjudicating authority added the technical know-how fee in the transaction value and directed the lower authorities to finalize the provisional as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r refund under Section 27 of the Customs Act, 1962. I find that the factual position in the case before the Hon'ble Madras High Court is more or less identical to the facts of the present case, thus making the ratio of law declared by the Hon'ble High Court as applicable to the facts of the present case. Accordingly, I hold that the appellant is entitled to the refund of extra deposit made by them ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a general observation to the extent that no prudent businessman would continue to pay higher duty without passing the same to the buyer of the goods, stand made by the appellate authority. As such, while allowing the appeal on the point of limitation, I set aside the impugned order and remand the matter to the original adjudicating authority for examination of the principles of unjust enrichment. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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