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TMI Blog2020 (1) TMI 1234X X X X Extracts X X X X X X X X Extracts X X X X ..... t Shri MD Shamashad Alam, Authorized Representative for the Respondent ORDER PER: S.K. MOHANTY These appeals are directed against the impugned order dated 13.03.2013 passed by the learned Commissioner of Customs (Appeals), Mumbai. 2. Briefly stated, the facts of the case are that the appellant herein M/s Ajay Exports had imported six consignments of cloves @ USD 3,500 PMT and filed the Bi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... failed to prove that the incidence of excess paid duty has not been transferred to any other person and the same has been borne by it. The adjudication order was appealed against and the Commissioner (Appeals) has set aside the adjudication order with the direction to the original authority for sanction of the refund amount along with interest to the appellant. The said order dated 07.05.2009 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... venue as well as the present appellant were disposed of by the learned Commissioner (Appeals) vide the impugned order dated 13.03.2013. The learned Commissioner (Appeals) has set aside the original order dated 05.10.2011, holding that the adjudicating authority had not scrutinized the issue with the help of documentary evidences that the principles of bar of unjust enrichment had been crossed or n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orne by it. In this case, it is an admitted fact of record that the appellant did not submit the evidence either before the Commissioner (Appeals) or before this Tribunal to substantiate its claim that it had suffered the duty incidence by itself and not passed on the same to the buyers or any other person. Thus, as per the statutory mandates, the appellant should not be eligible for the benefit o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and recourse left to the parties to appeal was for filing of appeal against such order at the appropriate appellate forum. Thus, the application filed by the appellant for recalling the operative part of the present order cannot be considered proper and justified. 6. In view of the foregoing discussions, we do not find any merits in the appeals filed by the appellant. Accordingly, the impugned or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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