9911796707
TMI Blog2011 (2) TMI 1065X X X X Extracts X X X X X X X X Extracts X X X X ..... xported almost 70% of the goods as finished goods, order is set aside and the matter is remitted back to the adjudicating authority to reconsider the issue afresh for sanctioning the refund claim, Appeal is allowed by way of remand - E/3428/03 - Mum - - - Dated:- 17-2-2011 - Shri. M.V. Ravindran, Shri. P.R. Chandrasekharan, JJ. Appearance Shri M.P. Baxi, Advocate, for appellant Shri N.A. Sayyad, JDR, For Respondent Per : M.V. Ravindran This appeal is directed against the order-in-appeal No. CEX.XI/JMJ/239/916/NSK/ APL/03 dated 21.08.03. 2. Relevant facts that arise for consideration are that the appellant is a 100% EOU. The said 100% EOU had been debonded. During debonding the lower authority had directed the appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... finished goods out of which almost 70% were exported and they are not liable to pay any duty. He also submits that the learned Commissioner (Appeals) has not recorded any findings as regard to their plea of unjust enrichment and other pleas taken. He would also submit that the adjudicating authority has not recorded any findings regarding unjust enrichment and their contention is that all the amount which has been paid by them is towards central excise duty. 4. Learned DR on the other hand submits that the TR-6 challan dated 08.10.99 specifically indicates the payment of customs duty and surcharge on finished goods. It is his submission that for refund of such amount the appellant cannot file a refund claim in 'Form R' which is used for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the appellant, discharged the duty vide TR-6 challan as central excise duty payable by them. It is not disputed that the TR-6 challan indicates that the duty has been paid 'under protest.' Having recorded so, we find that the appellant has not been able to provide evidence regarding the non-passing of the incidence of the duty to their customers. The learned Counsel submits that the appellant had exported almost 70% of the goods as finished goods. We find no evidence has been produced by the learned Counsel to come to any conclusion. In the absence of evidence, we are unable to come to any conclusion. In view of the above, impugned order is set aside and the matter is remitted back to the adjudicating authority to reconsider the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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