9911796707
TMI Blog2012 (3) TMI 398X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri Y.K. Agarwal, Additional Commissioner (AR), for the Respondent. ORDER The appellant has filed this appeal against the impugned order wherein the refund claim has been rejected by the Commissioner (Appeals). 2. Brief facts of the case are that the appellant has filed a refund application for refund of the additional duty of customs under Notification No. 102/2007-Cus., dated 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is a debit made in their Duty Entitlement Pass Book Scrip same amounts to payment of duty which has been clarified by the Board Circular No. 6/2008-Cus. dated 28-4-2008 wherein the Board has clarified that in case of 4% CVD having been paid through DEPB scrip where refund could be paid by cash, it is clarified that instead of refunding the duty in cash, the amount eligible for refund should be re- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee if he is able to prove that they have discharged the liability of Service Tax/VAT and burden of SAD has not been passed on to the buyers. In this case, the Adjudicating Authority has rejected the refund claim holding that the appellant has failed to pass the bar of unjust enrichment but the Commissioner (Appeals) while entertaining the appeal has gone beyond the grounds taken by the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n merits after considering the issue of unjust enrichment. It is pertinent to mention here that the Commissioner (Appeals) shall give reasonable opportunity of being heard to the appellant to present their case and to pass the order as per law within 30 days on receipt of this order. The appellant shall cooperate in the proceedings. 7. Appeal is disposed of in the above terms. (Dictated in o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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