9911796707
TMI Blog2019 (12) TMI 195X X X X Extracts X X X X X X X X Extracts X X X X ..... ant to the fresh certificate of incorporation issued by the Registrar of Companies, Delhi & Haryana. Revenue has no objection. Consequently, the cause title is allowed to be changed and will read as: "M/s Honda Cars India Ltd.". MA allowed. 2. The present appeal is filed against Order-in-Appeal No. 148/MCH/DC/Refund(Exp)/2011 dated 22.6.2011 passed by the Commissioner of Customs (Appeals), Mumbai-I. 3. Briefly stated the facts of the case are that the appellants had imported cars (CBU) and later, on sale of the same, filed refund of 4% SAD(Special Additional Duty) in terms of Notification No. 102/2007-Cus dated 14.9.2007. A SCN was issued proposing rejection of the said refund claims mainly on the grounds that the appellants have failed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to their customers. He submits that even though they have furnished all these documents and explained the contents of the documents and established its link with that of the claims, neither the adjudicating authority nor the learned Commissioner (Appeals) had considered these documents in disposing their refund claims. He submits that, therefore, the matter may be remanded to the adjudicating authority to consider the documents produced and pass a fresh order. 5. Learned Spl. Counsel for the Revenue has no objection in remanding the matter. 6. We have carefully considered the submissions advanced by both sides. 7. The limited issue involved in the present appeal for determination is whether the appellants are entitled to refund of 4% ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of CARS(CBU), all the relevant documents need to be scrutinized thoroughly in respect of each of the claim filed. Since both sides fairly agree that the exercise of scrutiny of these documents had not been properly carried out by the authorities below, therefore, the matter needs to be remanded to the adjudicating authority to re-examine the claims in the light of the evidence available on record and that would be produced by the appellant during the de novo proceedings, if necessary, in establishing the correlation of the imported goods and the ones sold by the appellant and also the issue of unjust enrichment. All issues are kept open. Appeal is allowed by way of remand to the adjudicating authority. As far as practicable, the de novo adj ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
