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TMI Blog2010 (9) TMI 1050X X X X Extracts X X X X X X X X Extracts X X X X ..... nation, it was found that the goods are short landed. The same was in the knowledge of the Customs Authorities. Later on, the respondent filed the refund claim on 22-2-2009 for the refund of the amount paid by them as per the assessment done on the bill of entry on 15-5-2008 and the duty deposited on 17-5-2008. The Asstt. Commissioner rejected the refund claim on the ground that the respondent had not submitted the documents required to satisfy himself whether the duty incidence has not been passed on to the customers. In other words, whether the refund claim is hit by bar of unjust enrichment or not. As per Section 27(B) of the Customs Act, 1962 and he also held that refund claim is barred by limitation as the duty was deposited on 17-5-20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e respondent submitted that in this case, no assessment was done by the customs authorities after examination of the goods by them, which is apparent from the examination report. It was a case of short landing of goods and as held by this Tribunal, in a series of decisions, that in case of short landing of goods duty paid on the goods is not the duty but it is a deposit. He further submitted that on deposit, there is no bar of limitation as well as unjust enrichment. Hence, the impugned order is sustainable and the appeal is liable to be rejected. 6. Heard both the sides. 7. On careful examination of the submissions made by both the sides, I find that it is a case of assessment of bill of entry by the Asstt. Commissioner at the time o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s held by this Tribunal, in various decisions viz. Southern Sea Foods Pvt. Ltd. v. CC, Bombay reported in 1987 (31) E.L.T. 506 (Tribunal), it was held by this Tribunal, that in case of short landing of goods, payment made pursuant to assessment is not the customs duty and the provisions of Section 27(1) of the Customs Act are not relevant. Accordingly, in this case also, the amount deposited by the respondent in pursuant to the assessment made by the Customs Authorities on 15-5-2008 are not the duty but they are the deposits as rightly held by the Commissioner (Appeals) in the impugned order that the amount deposited by the respondent is a deposit and the provisions of Section 27 of the Customs Act are not applicable. Accordingly, I do not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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