9911796707
TMI Blog2023 (4) TMI 1031X X X X Extracts X X X X X X X X Extracts X X X X ..... l are as follows:- * The Respondent/Assessee filed an application for refund of Rs. 1,00,423/- under the provisions of Section 27 of the Customs Act, 1962 as a consequential relief arising out of Order-in-Appeal dated 21.09.2022 passed by the Ld. Commissioner (Appeals), Ludhiana whereby the Ld. Commissioner (Appeals) allowed the appeal of the Respondent/Assessee. * Brief facts of the case giving rise to the refund claim dated 10.06.2015 in respect of Additional Duty of Customs leviable under sub-section (5) of the Section 3 of the duty paid at the time of import of consignments under four bills of entry. The refund claim included Rs. 1,00,423/- paid as Additional Duty in respect of bill of entry no. 280 dated 12.01.2015 which was regard ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d to prove that the said duty has not been passed on to its buyer and further directed that the same amount be credited to the Consumer Welfare Fund as provided under Section 27(2) of the Customs Act, 1962. * Thereafter, again the Respondent/Assessee filed appeal before the Ld. Commissioner (Appeals) who vide the impugned order held that the doctrine of unjust enrichment is not applicable in the present case and further directed the adjudicating authority to finalize the refund claim of the Respondent/Assessee alongwith interest. Against which, the department has filed the present appeal. 3. Heard the parties and perused the case records. 4. Ld. DR appearing on behalf of the appellant/department submitted that the impugned order is wron ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... missioner of Customs reported as 2019 (10) TMI 700-MADRAS HIGH COURT. He further submitted that the lower authorities on the rejecting his claim of refund has grossly violated the principle of natural justice in as much as the letter containing objection by the department was also dispatched to him after passing the Order-in-Original dated 19.10.2019. He also submitted that similarly placed the assessees were granted refund and he has been discriminated by the department. 7. After considering the submissions of both the parties and perusal of material on record, I find that the Ld. Commissioner (Appeals) has discussed the issue in detail after considering the submissions of both the parties and has passed a reasoned order with a direction ..... X X X X Extracts X X X X X X X X Extracts X X X X
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