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TMI Blog2023 (2) TMI 739X X X X Extracts X X X X X X X X Extracts X X X X ..... CA Certificate. The issue of unjust enrichment depends on fact of each case, however, the learned Commissioner (Appeals) except following the order of Mundra (Customs), neither examined the fact of unjust enrichment of the present case, nor given any independent finding. Therefore, the matter related to issue of unjust enrichment needs to be reconsidered by the learned Commissioner (Appeals). Accordingly, the impugned order is set aside and matter remanded to the learned Commissioner (Appeals) only for the purpose of examining the issue of unjust enrichment on the basis of records such as CA Certificate, books of accounts etc. Appeal allowed by way of remand. - Customs (Stay) Application No. 10300 of 2022 in Customs Appeal No. 10578 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te of duty applicable was 25%. The respondent, therefore, applied for re-assessment of duty @ 25% both in the case of import at Mundra and Import at Kandla. Such reassessment was carried out by customs and bill of entry was reassessed to 25% as against the original assessment @ 30%. Due to this difference for the excess payment of 5%, the appellant filed the refund claim. In respect of refund claims related to import at Kandla and Mundra a common Chartered Accountant Certificate was issued in respect of excess duty paid which certified that the excess duty paid both at Mundra and Kandla had not been debited in Profit and Loss Account and had not been passed on to any other person and consequently, unjust enrichment would not arise for refun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , therefore, the order is not correct and legal. 3. Shri J.C. Patel, learned counsel along with Ms. Shilpa Balani, learned advocate appearing on behalf of the respondent submits that the learned Commissioner (Appeals) has rightly followed the finding of the order of Mundra Customs. He submits that there is common CA Certificate provided in respect of excess duty paid at Mundra Customs as well as Kandla Customs whereas the CA Certificate has been considered and viewed that there is no unjust enrichment, the same was rightly followed by the Commissioner (Appeals) in the impugned order. Therefore, there is no reason for rebut the said finding in the department s appeal. 4. We have carefully considered the submission made by both the side ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issioner (Appeals) simply followed the order of Mundra (Custom) and no independent finding was given as regard the unjust enrichment. Despite that the Revenue has raised the ground of unjust enrichment in their appeal. We are of the view that as regard, the issue of unjust enrichment, it is purely based on the fact on the basis and the same can be established on the basis of books of accounts along with CA Certificate. The issue of unjust enrichment depends on fact of each case, however, the learned Commissioner (Appeals) except following the order of Mundra (Customs), neither examined the fact of unjust enrichment of the present case, nor given any independent finding. Therefore, in our considered view, the matter related to issue of unjus ..... X X X X Extracts X X X X X X X X Extracts X X X X
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