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TMI Blog2023 (4) TMI 1031X X X X Extracts X X X X X X X X Extracts X X X X ..... . GARG , MEMBER (JUDICIAL) Shri Amandeep Kumar, AR for the Appellant Shri Pulkit Gupta, Consultant for the Respondent ORDER The present appeal is directed against the impugned order passed by the Ld. Commissioner (Appeals) dated 21.09.2022 whereby the Ld. Commissioner (Appeals) has directed the adjudicating authority to refund the excess amount charged as duty alongwith interest at applicable rate from 10.09.2015 to the date of payment. 2. Briefly stated the facts of the case giving rise to this appeal are as follows:- The Respondent/Assessee filed an application for refund of Rs. 1,00,423/- under the provisions of Section 27 of the Customs Act, 1962 as a consequential relief arising out of Order-in-Appeal dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appeal in favour of the Respondent/Assessee. Thereafter, the Respondent/Assessee filed an application for refund of Rs. 1,00,423/- and submitted requisite documents. Thereafter, the deficiency memo was issued to the Respondent/Assessee directing him to submit certain documents alongwith bank account statement and CA Certificate and the Respondent/Assessee intimated the department that all the documents have already been submitted and thereafter the adjudicating authority holding that the Respondent/Assessee has failed to prove that the said duty has not been passed on to its buyer and further directed that the same amount be credited to the Consumer Welfare Fund as provided under Section 27(2) of the Customs Act, 1962. Thereafter, a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Appeals) who allowed the appeal meaning thereby that the whole matter was under litigation and the party has not filed any refund claim till date. 6. On the other hand, the Ld. Counsel for the Respondent/Assessee supported the findings of the Ld. Commissioner (Appeals) and submitted that the Ld. Commissioner (Appeals) after considering the submissions of both the parties has passed a detailed order relying upon the judgement of the Hon ble High Court of Madras in the case of Global United Shipping India (P) Ltd. vs. Assistant Commissioner of Customs reported as 2019 (10) TMI 700-MADRAS HIGH COURT. He further submitted that the lower authorities on the rejecting his claim of refund has grossly violated the principle of natural justice in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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