Appellant's refund claim for differential duty under ...

Appellant's refund claim rejected due to lack of documents to rule out unjust enrichment, new evidence found irrelevant.

Case Laws Customs

September 28, 2024

Appellant's refund claim for differential duty under Notification No. 30/2004-CE was rejected due to failure to produce relevant documents like balance sheets, profit and loss accounts, invoices, and cost data to rule out unjust enrichment. Appellant attempted to introduce new evidence before the Tribunal, which is generally not permitted u/r 23 of the Customs Excise Service Tax Appellate Tribunal (Procedure) Rules, 1982, unless permitted through a separate application. The new evidence submitted was found irrelevant to the facts of the case. The lower authority's view rejecting the refund claim was reasonable, legal, and proper. The appeal was rejected as the lacunae pointed out by the Original Authority and Commissioner (Appeals) remained unaddressed.

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Appellant's refund claim for differential duty under ...

Appellant's refund claim rejected due to lack of documents to rule out unjust enrichment, new evidence found irrelevant.

Case Laws Customs

September 28, 2024

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