TMI Blog2020 (3) TMI 102X X X X Extracts X X X X X X X X Extracts X X X X ..... y ground on which the refund was ordered to be credited to consumer welfare fund was that they had received remittance in excess of what was indicated in the invoice. Therefore, it was presumed that the burden of export duty has been passed on to the customers. The learned counsel for the appellant has satisfactorily explained that this was on account of the excess quantity exported as was determi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bench earlier in C/1247/2011 and was remanded to the first appellate authority vide Final Order No. 25592/2013 without passing any remarks on the merits of the case and with direction to consider the judgment of the Hon ble High Court of Andhra Pradesh in the case of Asia Pacific Commodities Ltd. [2012 (280) E.L.T. 481 (AP.)]. The present impugned order is passed by the first appellate authority i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the department that appellant could not prove that they had not passed on the burden of excess duty to their customers. Section 27 of the Customs Act, 1962 was amended vide Finance Act, 2003 with effect from 14-5-2003 making unjust enrichment also applicable to exporters. Learned Counsel for the appellant submits that the lower authority has rejected their contention that they had not passed on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... against 40480 DMT indicated in the provisional invoice. Accordingly, the final invoice was raised for the actual quantity on FOB basis and the amount was received accordingly. He submitted copies of the provisional and final invoices and demonstrated that the amount which was received was only towards FOB value and not towards export duty and prayed that their appeal may be allowed. 4. Learned ..... X X X X Extracts X X X X X X X X Extracts X X X X
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