9911796707
TMI Blog2020 (3) TMI 102X X X X Extracts X X X X X X X X Extracts X X X X ..... horized Representative, for the Respondent. ORDER This appeal is filed against Order-in-Appeal No. 01/2014-V-II-Cus., dated 3-3-2014. 2. The matter has come up before this bench earlier in C/1247/2011 and was remanded to the first appellate authority vide Final Order No. 25592/2013 without passing any remarks on the merits of the case and with direction to consider the judgment of the Hon' ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... im which was sanctioned by the lower authorities but ordered to be credited to consumer welfare fund on the ground of unjust enrichment. 3. It is the contention of the department that appellant could not prove that they had not passed on the burden of excess duty to their customers. Section 27 of the Customs Act, 1962 was amended vide Finance Act, 2003 with effect from 14-5-2003 making unjus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as exported could only be ascertained testing moisture content at the discharge port. After testing, it was found that iron ore which was exported was 43084.800 DMT as against 40480 DMT indicated in the provisional invoice. Accordingly, the final invoice was raised for the actual quantity on FOB basis and the amount was received accordingly. He submitted copies of the provisional and final invoice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... final invoices, we are satisfied that the appellant had not passed on the burden of export duty to their overseas customers. Consequently, the appeal needs to be allowed and we do so. The impugned order is set aside to the extent of applicability of unjust enrichment. 6. The impugned order is modified to the extent of setting aside the direction to credit the amount to the consumer welfare f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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