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TMI Blog2017 (12) TMI 1038X X X X Extracts X X X X X X X X Extracts X X X X ..... estigation by SVB is in the form of a security and the doctrine of unjust enrichment is not applicable for the refund of EDD - refund allowed - appeal allowed - decided in favor of appellant. - C/21333/2017-SM - 22755/2017 - Dated:- 8-11-2017 - Shri S.S Garg, Judicial Member Lakshmi Kumaran And Sridharan, Ms. Sonal, Adv. - For the Appellant Ms. Kavitha P, AR - For the Respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly cleared the goods by executing a PD Bond and paying 1% Extra Duty Deposit (EDD) and subsequent to finalization, the appellant filed a refund claim of EDD paid. The Original Authority rejected the entire refund of ₹ 8,99,866/-. 3. Aggrieved by the said order, the appellant filed appeal before the Commissioner (A) who held that an amount of ₹ 91,713/- is liable to be deducted from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... further submitted that the appellant is entitled for automatic refund of EDD consequent to finalization of Bill of Entry and for this submission she relied upon the following two decisions: Motor Industries Company Ltd. Vs. Commissioner of Customs, 2005 (188) ELT 315 (Tri-Bang); Suvidha Ltd. Vs. Union of India, 1996 (82) ELT 177 (Bom). 6. She also submitted that the amount d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ecomaster (India) Pvt. LTd., 2007 (213) ELT 281 (Tri-Bang); Wind World India Ltd. Vs. CC, Mumbai, 2015 (324) ELT 196. 8. She also submitted that merely payment of EDD is booked as expenditure and not receivables, it cannot be said that duty incidence is passed on to the customers and for this submission she has relied upon the decision in the case of Elantas Beck India Vs. CCE, Mu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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