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TMI Blog2018 (11) TMI 764X X X X Extracts X X X X X X X X Extracts X X X X ..... ract dt. 13/03/2010 with M/s. KOWA Company Ltd., Japan for export of iron ore fines in bulk. Accordingly, the appellant had exported 17,000 WMT of iron ore fines with Fe content of 61% as per the final Invoice dt. 26/03/2010 and Shipping Bill dt. 18/03/2010. The appellant paid duty of customs totaling to Rs. 37,01,700/- and cess of Rs. 18,000/- on the basis of provisional assessment for a quantity of 18,000 WMT of iron ore fines. As per the finalization of assessment of the export goods, the exporter was liable to pay customs duty of Rs. 33,64,817/- and cess of Rs. 17,000/- whereas the exporter has paid an amount of Rs. 37,01,700/- towards export duty and cess of Rs. 18,000/-. Therefore there was an excess payment of customs duty of Rs. 3,3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... favour of the assessee by the decision of the Andhra Pradesh High Court in the case of Asia Pacific Commodities Ltd. Vs. ACC, Kakinada-I [2012(280) ELT 481 (AP)]. 5. On the other hand, the learned AR defended the impugned order and submitted that the certificate of Chartered Accountant produced by the appellant is not a proper certificate as the Chartered Accountant has not verified that the excess amount paid has been shown in the accounts of the company as amount receivables. He further submitted that unjust enrichment has to be seen in every case. In support of this submission, he relied upon the decision in the case of Krishan Enterprises Vs. CC(Imports), Mumbai [2009(237) ELT 708 (Tri. Mumbai)]. 6. After considering the submissions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tent imposed by the country of origin and by the buyer to the extent imposed by the countries of destination. The invoices show the price for the export goods and the export duty is paid on the price or FOB value of the export goods and invoices do not include the customs duty paid by the exporter. Further the judgments of the Hon'ble High Court of A.P in the case of Asia Pacific Commodities Ltd., cited supra is squarely applicable in the present case and the Hon'ble High Court has analyzed the contract of sales in such cases and has come to the conclusion that the export duty is borne by the seller and is never borne by the buyer. Further the judgement of the Hon'ble High Court has also been followed by this Tribunal in Muneer Enterprises ..... X X X X Extracts X X X X X X X X Extracts X X X X
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