2004 (10) TMI 459

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..... Order per : Archana Wadhwa, Member (J)]. The short issue involved in the present appeal of the Revenue is as to whether the refund claimed by the respondents would result in unjust enrichment to them or not. 2. The Assistant Commissioner of Customs sanctioned the refund claim of Rs. 1,91,844.00 but credited the same to the Consumers Welfare Fund in terms of the provisions of Section 27 of .....

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..... take towards basic Customs duty vide bill of entry No. MP-B-0006061 which is not included in this bill. We certify that the above said basic duty amount has not been received from the buyer . The appellants have explained that the word basic duty in the said remark was erroneously typed instead of CVD and since the CVD was being shown separately in the invoice it was struck out. It is evident fr .....

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..... did not include the duty element. He observed that there was logic in the plea of the respondents . Accordingly, he held that the respondents have discharged the obligation cast upon them under Section 28D of the Customs Act. He also relied upon the Tribunal s decision in the case of Commissioner of Customs v. Maruti Udyog Ltd. [2003 (155) E.L.T. 523 (Tri. Del.)]. 4. We have heard ld. JDR, Shri .....

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