2007 (5) TMI 124

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... emption notification - Held that department contention was not correct and allowed refund to the appellant
[Order per : T.K Jayaraman, Member (T)]. - This appeal has been. filed against the Order-in-Appeal No. 110/2004, dated 14-10-2004 passed by the Commissioner of Customs (Appeals), Bangalore. 2. The appellants imported Low Ash Metallurgical (LAM) Coke. They paid the Special Additional Duty .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... held that the appellant filed the Refund claim without challenging the order of the assessment. Moreover, according to him, they had not fulfilled the conditions of the exemption notification cited supra. He has also relied on the Apex Court decision in the case of M/s. Priya Blue Industries Ltd. v. CC (Preventive) - 2004 (172) E.L.T. 145 (S.C.). He has not gone into the unjust enrichment aspect. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ed on the earlier judgment of the Apex Court in the case of Shri Vallabh Glass Works & Another v. UOI- 1984 (16) E.L.T. 171 (S.C.). 5.1 As regards the observance of procedure laid down in Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) (IGCRDMEG) Rules, we find that the appellant had duly registered himself under Rule 3 of the said Rules vide Registration .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ards unjust enrichment, an independent Chartered Account ant has given a very detailed Certificate to the effect that the appellant had not passed on the incidence of duty to any other person. After examining the relevant accounts, the Chartered Accountant has certified that the duty paid on account of SAD has been shown as "Receivables" by debiting to a separate account called "Amounts Recoverabl .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... is entitled for the refund amount. The claim is not hit by unjust enrichment in view of the Chartered Accountant's Certificate. The decisions of the Priya Blue case will not be applicable, as the refund claim was filed even before the provisional assessment was finalized. Hence, we allow the appeal with consequential relief, if any. (Operative portion of this Order was pronounced in open Court on .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X