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TMI Blog2019 (12) TMI 569X X X X Extracts X X X X X X X X Extracts X X X X ..... mount was also shown as receivables in Balance Sheet apart from certificate by the Chartered Accountant - Thus without expressing any views on merits of the case, it is deemed appropriate to send back both the appeals to the adjudicating authority for reconsidering the case afresh. Appeal allowed by way of remand. - Customs Appeal No. 11524 of 2015, 11238 of 2016 - A/12153-12154/2019 - Dated:- 7-11-2019 - HON'BLE MEMBER (JUDICIAL), MR. RAMESH NAIR AND HON'BLE MEMBER (TECHNICAL), MR. RAJU Shri Rahul Gajera, Advocate for the Appellant Shri Sameer Chitkara, Additional Commissioner (AR) for the Respondent ORDER RAMESH NAIR The two appeals ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the revenue the Commissioner (Appeals) vide impugned Order-in-appeal dt. 05.08.2015 allowed the appeal filed by the revenue and ordered for recovery of refund on the ground that the Bill of Entry were neither reassessed nor assessment was modified in appeal proceedings and hence the refund was not maintainable. That by exclusive placing reliance upon the C.A Certificate for the purpose of unjust enrichment refund cannot be granted as the same has no validity unless supported by facts available in books of accounts. The Appellant filed appeal No. C/11524/2015 DB against the said order which is before us. The Principal Commissioner meanwhile on the basis of order passed by Commissioner (Appeals) issued show cause notice dt. 05.10.2015 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have been filed against the zero duty assessment as the same was futile exercise. The case of the Appellant was covered under Section 27 (ii) of the Act and the rubber cess was not paid in pursuance of assessment orders. He relies upon the judgments in case of Aman Medical Products Ltd. 2010 (250) ELT 30 (DEL), Sesa Goa Ltd. 2014 ELT 221 (TRI) as upheld vide Hon ble Apex Court Sesa Goa Ltd. 2015 (321) ELT A66 (SC), Whirlpool India Ltd. 2007 (211) ELT 223. He submits that the reliance placed upon the Commissioner (Appeals) in case of Flock (India) Pvt. Ltd. 2000 (120) ELT 285 (SC), Priya Blue Ind. Ltd. 2004 (172) ELT 145 (SC). He also submits that the case of Appellant is covered under Section 27 (1) of the Act and as per Tribunal order in c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mentary evidence has been provided. However we find that the contentions raised by the Appellant in their appeal before us and the judgments cited by them viz. Aman Medical Products Ltd. 2010 (250) ELT 30 (DEL), Sesa Goa Ltd. 2014 ELT 221 (TRI) as upheld vide Hon ble Apex Court Sesa Goa Ltd. 2015 (321) ELT A66 (SC), Whirlpool India Ltd. 2007 (211) ELT 223, Suryalakshmi Cotton Mills 2015 (327) ELT 718 and any other judgments or facts as contended by the Appellant are required to be taken into consideration while resolving the present controversy. Also the question of unjust enrichment has to be considered carefully since as per the Appellant the amount of such refund amount was also shown as receivables in Balance Sheet apart from certificat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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