2005 (5) TMI 134

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..... d cleared them on payment of duty. Subsequently, they claimed refund of about Rs. 13 lakhs of the customs duty already paid on the ground that the goods in question are entitled to a partial exemption under Notification No. 17/2001-Cus., dated 1-3-2001. Under the impugned order, this claim remains rejected with the observation that in the case under consideration, the duty paid on the socks knitti .....

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..... ustoms Department on account of excess duly paid" has not been included by M/s. Beekay Hosiery Industries. Another report from Mohan L. Jain Co., Chartered Accountants has certified that "As per the books of accounts of M/s. Beekay Hosiery Industries, A-125/1, Wazirpur Industrial Area, Delhi-110052, we certify that the debit balance of Rs. 12,99,442/- stands in the Customs duty refund account as .....

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..... paid had not been passed on, stands satisfied. The Commissioner (Appeals) had denied the refund only on a presumption that duty would have been indirectly passed on. Since the factual position goes contrary to this finding, the order is not sustainable. The impugned order is set aside and the appeal is allowed with consequential relief to the appellant. (Dictated pronounced in open Court) .....

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