9911796707
TMI Blog2002 (4) TMI 115X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant's claim for refund of duty on the ground of unjust enrichment. While rejecting the refund claim on the ground of unjust enrichment, the lower authorities also denied him the relief that was due on account of reduction of fine and penalty by the Tribunal. 2. Briefly stated, material facts of the case are that the appellant had imported a consignment of Poppy Seeds which was assessed to du ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r :- "I have carefully considered the facts of the case and grounds of appeal. I observe several anamolies and inconsistencies in the documentary evidence adduced by the appellants in support of the contention regarding unjust enrichment. First of all, the impugned goods must have been got released by the appellants after payment of redemption fine and personal penalty imposed upon them by the e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... documents produced namely Balance Sheet and Profit and Loss Account are automatically rendered irrelevant because they merely show sale values mentioned in the above two invoices. Further, the purchase figure mentioned in the Balance Sheet has not been explained. The appellants have stated that there had been no transactions before and after the above two transactions in question. In this view of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... R pointed out that the lower authorities were right in rejecting the documents produced by the appellant in support of their contention that the poppy seeds had been sold at a lesser price. He pointed out that the purported sale invoices in question did not bear any name of the buyer and the invoice dated 1-8-94 being prior to the release of the goods from the Custom, doesn't prima facie, appear t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant's claim for return of excess duty paid by them. However, the lower authorities were clearly in error in not giving the appellant the benefit of reduction of fine and penalty by this Tribunal. These did not attract the provisions relating to unjust enrichment. The excess fine and penalty was required to be returned to the appellant immediately on the passing of the order of the Tribunal. A ..... X X X X Extracts X X X X X X X X Extracts X X X X
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