TMI Blog2015 (12) TMI 1755X X X X Extracts X X X X X X X X Extracts X X X X ..... CC., CE. & ST. (APPEALS-II), HYDERABAD [2008 (9) TMI 656 - CESTAT, BANGALORE] held that the benefit of concession of additional duty at 5% is available on the goods imported. Unjust enrichment - Held that: - the respondent has furnished a certificate of the Chartered Accountant indicating that the burden of duty has not been passed on - the ground of ‘unjust enrichment’ would not hold against t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Tax (Appeal-II), Hyderabad, which directed the original authority to re-assess Bill of Entry by extending the benefit of Notification No. 21/2002-Cus., dated 1st March, 2002. Importer had been assessed to duty and grant of benefit of notification would entitle the respondent to consequential relief. 2. The respondent, viz., M/s. Standard Consultants Ltd., imported kits for conversion of pet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... against in the Hon ble Supreme Court. 4. We have heard the rival contentions and note that the Tribunal has, in Order No. 1112/2008, dated 1st September, 2008 held that the benefit of concession of additional duty at 5% is available on the goods imported. Notwithstanding the non-acceptance of this order by Revenue and admittance of the same by the Hon ble Supreme Court, the order of the Tribun ..... X X X X Extracts X X X X X X X X Extracts X X X X
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