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TMI Blog2013 (5) TMI 189X X X X Extracts X X X X X X X X Extracts X X X X ..... relating to imports in 1982 and 30 years have elapsed since then and the matter is still not finalised. Taking on record the affidavit submitted by the appellant and after consideration of the report of Comptroller and Auditor General who audited the accounts of the Company. The matter requires to be decided finally in favour of the appellants. - C/347/2004 - 686/2012 - Dated:- 14-6-2012 - Dr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was initially paid applying merit rate requires to be refunded to the appellants. However, the refunds under the impugned orders have been denied on the ground of unjust enrichment. The learned consultant states that the appellants have produced Chartered Accountant s Certificate to the effect that the extra duty burden has not been passed on to anyone, they have also produced balance sheets of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aragraphs 14 and 15. 4. After hearing both sides and on perusal of the case records, we are of the view that this is a very old matter relating to imports in 1982 and 30 years have elapsed since then and the matter is still not finalised. Initially, the Customs authorities objected to grant of Project Import Benefit in respect of the impugned goods and the same was settled by the order of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Comptroller and Auditor General have audited the accounts of the Public Sector Company and have observed that the amounts are due to be received from the department and that the same should be pursued also goes to show that the amounts have not been passed on. 5. In view of the foregoing, we are of the view that the matter requires to be decided finally in favour of the appellants. We order a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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