9911796707
TMI Blog2008 (3) TMI 207X X X X Extracts X X X X X X X X Extracts X X X X ..... try of Surface Transport, New Delhi. The appellant accordingly registered the contract for import of machines/equipment/spares required for up gradation of facilities at the multipurpose berth Bulk Terminal, JNPT from USA under the provisions of Project Import Regulations, and deposited an amount of Rs.4,28,000/- as security deposit and cleared the imported goods as registered in the contract under 2 Bills of Entry. On completion of the up-gradation, the same was handed over to the JNPT, obtained Certificate from the Chief Manager (PPD) of the JNPT based on which the adjudicating authority finalized the provisional bills of entry. The appellant filed a refund claim of the security deposit, annexed a Chartered A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... its that the adjudicating authority had gone into the documents which were submitted to him and has came to the conclusion that there is no conclusive evidence of not passing of the incidence of the duty by the appellant. It is his submission that the appellant had not been able to justify the refund claim on the ground of unjust enrichment. It is his submission that the original authority having not satisfied with the contention, was correct in rejecting the refund claim. It is also his submission that the Ld. Commissioner (Appeals) has correctly come to the conclusion that appellant is not been able to establish that the burden of unjust enrichment has been satisfied. He submits that in case of any refund, it is incumbent upon the appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of doubt that the burden of the amount had not been passed on". The main reason to uphold the order seems to be that the appellants contention that the amount shown in the balance sheet as recoverable from Customs is not a sufficient proof to establish that the burden is not passed on to the buyer. To my mind this could be a wrong interpretation, as the certificate given by the chartered accountant has done so after he had perused and verified the entire records from the year1998-99 till 2004-05. Perusal of balance sheets of the entire period does indicate that the entire amount of Rs. 4,28,000/- has been shown by the appellants in the balance sheet as loans and advance and recoverable from the customs authorities. To my mind certificate ..... X X X X Extracts X X X X X X X X Extracts X X X X
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