9911796707
TMI Blog2016 (5) TMI 831X X X X Extracts X X X X X X X X Extracts X X X X ..... l the goods imported by the appellant were exported, as nothing was cleared in the domestic market. Whether refund claim is liable to be credited in the Consumer Welfare Fund - Unjust enrichment - Held that:- the books of account of the appellant shows that the entire income of the appellant during the relevant period is towards the export of the goods and there is no sale in the domestic market. Therefore, even without going to one to one co-relation, it is established that the incidence of duty paid by the appellant was not passed on to any other person in India. It is settled position of law that in case of export of goods, unjust enrichment is not applicable. Therefore, refund is not liable to be credited in the Consumer Welfare Fun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... before CESTAT, the matter was remanded by the Tribunal vide Order dt. 15.2.2006 to the original adjudicating authority. The adjudicating authority again maintained the order of credit to Consumer Welfare Fund. In a further appeal by the appellant before the Commissioner (Appeals), the appeal was rejected vide Order-in-Appeal No. 196/2009-MCH dt. 24.7.2009. Aggrieved by the said OIA in the appeal before the CESTAT, the CESTAT again remanded the matter vide order No. A/670/10-SMB/C-IV dt. 24.11.2010 wherein the Tribunal has remanded the matter to the original adjudicating authority. In terms of the remand, the appellant filed various documents showing that the imported goods were used in the export goods hence unjust enrichment is not applic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mported goods were not used in the export goods. The department also did not produce any evidence that the imported goods were not used in the export goods, but either used for the goods which were cleared in domestic or the imported goods were sold as such. He submits that from the books of accounts also it is clear that all the imported goods were accounted for in the books and all the goods exported are also shown in the books of accounts. He submits that this undisputed fact is sufficient to establish that the export of 100% imported goods and the appellant is entitled for the refund. He submits that the refund was rejected only on the ground of unjust enrichment, since the goods imported were exported as evidenced from the documents su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... earlier proceedings holding that refund is credited in Consumer Welfare Fund after sanctioning the refund, in the adjudication order of the present proceedings rejected the refund itself which is absolutely wrong and illegal. As regard the issue whether the incidence of refund amount has been passed on to any other person or otherwise, I find that the appellant have submitted the Chartered Accountant Certificate and also chart showing import of glass motifs and corresponding shipping bill of exported goods. In my view, this documents submitted by the appellant cannot be brushed aside. I also observed that it is undisputed fact from the books of accounts of the appellant that the entire imported goods were shown as purchase in the books of a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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