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TMI Blog2008 (12) TMI 162X X X X Extracts X X X X X X X X Extracts X X X X ..... 0-08 after the respondents received the papers they had requested for. Today also, the respondents are not represented. As it is an old pending case, the same is taken up for disposal. 2. The facts of the case are that M/s. Hindustan Lever Ltd. (HUL, for short), the respondents herein had imported a consignment of crude palm oil and cleared the same under warehousing Bill of Entry. On 30-10-01, the Customs duty leviable on crude palm oil was reduced from 75% ad valorem to 65% ad valorem. The respondents cleared a quantity of 329.072 MTs of the crude palm oil that remained in the warehouse after 30-10-01, paying the customs duty at the pre-revised rate of 75% ad valorem. They had thus paid excess duty of Rs. 4,45,634/- erroneously. The refu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1170.56 per tonne compared to Rs.1394/- allowed for oil sold in packages of 1000 ml. The Commissioner (A) held that this amount was allowed by the respondents to offset the incidence of the differential duty @ 10% adv suffered by inputs that went into the final products manufactured from the 329.072 tonnes. As the excess duty paid by the respondents was @ Rs.1354/- per tonne he held that the excess discount to the extent of Rs.183.65 per tonne was allowed to offset the duty wrongly paid in excess. This amount worked out to Rs. 60,434/- for the 329.072 tonnes and the impugned order allowed this amount as refund finding that granting the same did not involve unjust enrichment. 4. The Revenue has challenged the impugned order on the basis tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t was higher. Refined oil sold in 1000 ml packages alone were manufactured using the impugned quantity of crude palm oil. Therefore, it has to be held that the excess discount allowed on sale of refined oil in 1000 ml packages manufactured from the impugned 329.072 MTs and cleared after 30-10-01 was to offset the excess duty paid for their not availing the 10% reduction in the duty incidence. Commissioner (Appeals) has allowed cash refund of this excess discount HUL had allowed on clearances of 1000 ml packages of refined oil since 31-10-01. The respondents had thus established that they had not passed on the excess duty paid to the extent of Rs. 60,434/- to their customers and qualified for cash refund of this excess duty as held by the lo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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