TMI Blog2019 (12) TMI 896X X X X Extracts X X X X X X X X Extracts X X X X ..... pply to their case - HELD THAT:- The balance sheet does show as a heading balance with excise sales tax authorities . The certificate of the cost accountant indicated that the differential custom duty was included in this receivables account. There are no evidence to the contrary in the records before me. Evidently, the amount is added in the books of accounts as amount receivables and not a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant imported raw material for manufacture of the final product - steel. They could not declare the final prices of the imported goods and hence all bills of entry were assessed provisionally. Thereafter, they submitted the final invoices based on which the bills of entries are finally assessed and the differential duty was ordered to be paid to the appellant by the original authority. Reven ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s refund from the department. They have only added the final amount of customs duty assessed to the cost of raw materials and therefore they are entitled for refund of the differential duty and are not hit by the clause of unjust enrichment. In support of this, he filed an affidavit by the Assistant Manager of the company and cost accountant certificates along with an abstract of the balance sheet ..... X X X X Extracts X X X X X X X X Extracts X X X X
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