9911796707
TMI Blog2008 (8) TMI 177X X X X Extracts X X X X X X X X Extracts X X X X ..... lants on the imported input was absorbed by them – company has not increased the sales price to recover the extra amount paid towards Customs Duty during the period of consumption of the subject consignment - bar of unjust enrichment not attracted - C/68/2008-Mum. - A/615/2008-WZB/C-I/(S.M.B.), - Dated:- 19-8-2008 - Ms. Jyoti Balasundaram, Vice-President Ms. Aparna N., Advocate, for the Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w materials in their factory for production of finished goods) and the amount of refund was paid to the appellants in January, 1997. Show cause notice dated 4-4-2000 was issued for recovery of refund on the ground that the Hon'ble Bombay High Court decision was reversed by the Apex Court as reported in 2000 (116) E.L.T. 401 (S.C.). The demand was confirmed by Order dated 21-8-2000 as the importers ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e again remanded to the original authority by Tribunal's order dated 28-11-06. The Asstt. Commissioner confirmed the demand and directed it to be credited to the Consumer Welfare Fund on the ground that the price of the goods remaining the same was not sufficient evidence to discharge the burden and on the ground that the balance sheet submitted was neither audited nor showed proper costing of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Chartered Accountant has certified on 2-12-2000 that an amount of Rs. 4,00,788/- received by the appellants towards refund of excess Import duty paid on T.D.I has been credited to the Custom Duty A/c during the year 1997-98 and shown as income and that on the basis of record produced before him for verification, the company has not increased the sales price to recover the extra amount paid tow ..... X X X X Extracts X X X X X X X X Extracts X X X X
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