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M/s. Savio India Ltd. Versus CCE & ST, Coimbatore

2017 (8) TMI 1151 - CESTAT CHENNAI

Refund claim - payment of extra duty deposit on ex-bond clearances effected during the period 31.01.2001 to 20.07.2012 - time limitation - Held that: - the Hon’ble Madras High Court in the case of CC (Exports), Chennai Vs. Sayonara Exports Pvt. Ltd. [2015 (3) TMI 861 - MADRAS HIGH COURT] has observed that limitation aspect is not applicable in refund of extra duty deposit made pending finalization of provisional assessment and the same are required to be automatically refunded without filing app .....

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and only 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. - Appeal allowed by way of remand. - C/40864/2015 - 41605/2017 - Dated:- 10-8-2017 - S .....

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House, Chennai, has passed an Order-in-Original No.80/2001 dated 30.01.2001 ordering to add the Technical Knowhow fee paid by the appellants to their principals viz., M/s. Savio Machine Tessili SPA, Italy for import of Automatic Vending Machine (AVM) for manufacture of auto cone winders by the appellant in the transaction value under Rule 9 (1) (c) of (erstwhile) Customs Valuation (Determination of Price of Imported Goods) Rules, 1988. Aggrieved by this, the appellants preferred an appeal befor .....

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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 appellants again preferred appeal before the Hon ble Tribunal, Chennai and the Tribunal vide its Final Order No. 935/2008 dated 27.08.2008, held that Technical know-how fee is not required to be adde .....

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Act, 1962. 3. Being aggrieved with the said order the appellant filed an appeal before the Commissioner (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 provision .....

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CC (Exports), Chennai Vs. Sayonara Exports Pvt. Ltd. - 2015 (321) ELT 583 (Mad.) has observed that limitation aspect is not applicable in refund of extra duty deposit made pending finalization of provisional assessment and the same are required to be automatically refunded without filing application for 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, th .....

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