TMI Blog2017 (12) TMI 899X X X X Extracts X X X X X X X X Extracts X X X X ..... nt - Held that: - Revenue has not brought any contrary evidence on record to show that the burden of duty claimed as refund has not been absorbed by the assessee-Appellant - appeal of Revenue dismissed. Whether interest is payable to the assessee after expiry of three months from the date of filing the refund claim till the receipt of refund amount by the Appellant? - Held that: - undisputedly the assessee-appellant has filed the refund claims on 05.01.2009 and 09.01.2009 and it was sanctioned to them after three months. Thus, they are entitled to interest after expiry of three months from the date of filing the refund claim till the refund amount was given to them - reliance placed in the case of Ranbaxy Laboratories Ltd. Versus Union O ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d appeal before the ld.Commissioner (Appeals), who in turn remanded the matter to the adjudicating authority with a direction to complete assessment under Section 18 of the Customs Act, 1962 and pass a speaking order in this regard. 4. In the denovo proceedings, the adjudicating authority vide Order dt.27.11.2009 recording the direction of the ld.Commissioner (Appeals), assessed the goods on the basis of test result and arrived at the conclusion that Fe content was since less than 62%, the appellants are eligible to refund claim, accordinlgy allowed the same but transferred it to the consumer welfare fund as the assessee-appellant failed to establish that the burden of duty has not been passed on to the customer i.e. overseas buyers. Agg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant is in appeal before this Forum. 6. Ld. A.R. for the Revenue reiterated the grounds of Appeal. He has challenged the order of the ld.Commissioner (Appeals) on the ground that even through in the first remand Order, the adjudicating authority has not first assessed and then considered the refund, but directly disposed of the refund claim and the Appeal carried out before the Ld. Commissioner(Appeals) was dismissed as infructous. Revenue has also assailed the Order observing that the adjudicating authority has mechanically accepted the test result without verifying the acceptance of the goods by the Overseas buyer having less Fe content. Revenue has also challenged that the Order submitting that the Ld. Commissioner(Appeals) has not app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3 (S.C.) , (ii) Union of India Vs. Hamdard (WAQF) Laboratories : 2016 (333) ELT 193 (S.C.). 8. Both sides fairly submit that the present issue does not relate to rate of duty or in any manner pertains to the jurisdiction of the Division Bench. Therefore, the same can be taken up for consideration. 9. The issues involved in the present appeals are: whether the assessee is entitled to the refund of excess export duty paid against the three shipping bills and interest is payable to the assessee after expiry of three months from the date of filing the refund claim till the receipt of refund amount by the Appellant. 10. On the first issue, I find that there is no dispute of the fact that the iron ore has been exported on payment of duty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not been passed to the overseas buyers. Consequently, allowed the plea of the assessee on the issue of unjust enrichment. Revenue has not brought any contrary evidence on record to show that the burden of duty claimed as refund has not been absorbed by the assessee-Appellant. On this issue also, Revenue's Appeal has no merit. 11. The other issue needs to be addressed is whether the assessee is entitled to the claim interest on the delayed refund. This issue is no more res-integra and considered by the Hon ble Supreme Court in the case of Ranbaxy Laboratories Ltd. cited (supra). Their Lordship observed as under : 15. In view of the above analysis, our answer to the question formulated in para (1) supra is that the liability of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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