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M/s Saraf Fab Trade Pvt. Ltd. Versus CC, Jaipur-I

2018 (2) TMI 960 - CESTAT NEW DELHI

Refund claim - credit of amount to Consumer Welfare Fund - Section 27(2) of the Customs Act, 1962 - Held that: - since the refund claim does not pertain to only the said amount and also relates to the customs duty and the CVD component, Chartered Accountant certificate cannot be considered for deciding the issue regarding applicability of the doctrine of unjust enrichment - the appellant has not produced any other evidence to show that it had not passed on the duty incidence to any other person .....

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dispute. 2. The brief facts of the case are that the appellant had imported a quantity of 108.50 MTs of PVC floor sweep and filed the Bill of Entry dated 31.7.2010, by declaring the value of the same as ₹ 22,69,275/-. The department had resorted to the provisional assessment and the value of the imported goods was provisionally assessed at ₹ 51,48,320/-. Upon assessment of the Bill of Entry, the appellant had paid the duty amounting to ₹ 13,09,382/-. Upon receipt of certificate .....

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mount was sanctioned, but was credited to the Consumer Welfare Fund. The grievance of the appellant is that, since the appellant had borne the incidence of excess paid duty by itself and had not passed on the same to the buyer or any other person, instead of crediting the refund amount to the Consumer Welfare Fund, the same should be refunded to the appellant. 3. The ld. Advocate appearing for the appellant submits that upon verification of the books of account maintained by the appellant, the a .....

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, the doctrine of unjust enrichment is not applicable for crediting the refund amount to the Consumer Welfare Fund. 4. On the other hand, the ld. DR appearing for the Revenue submits that as per the mandates of the Customs statute, the refund sanctioning authority should credit the refund amount to the Consumer Welfare Fund and the same should be refunded to the claimant only, when adequate documentary evidences were produced showing that the incidence has been borne by him and not been passed o .....

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