2005 (10) TMI 373

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....en Amlani, G.M., for the Respondent. [Order]. -  M/s. Kodak India Ltd. (herein after referred to as the respondents), refund claim in respect of B/E No. 3762, dated 9-12-96, was allowed by the lower authority after taking notice of C.A's certificate on unjust enrichment stating that the heading "Loans and advances" in Schedule 'J', to the Balance sheet includes the amount of Rs. 11,95,2....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ble Tribunal disposed the appeal by way of remand vide Order No. A/397/WZB/2005/C-I// S/415/WZB/ 2005/C-I//M/479/WZB/2005 C-I, dated 29-4-2005. Hon'ble Tribunal in Para 4, observed that the Commissioner (Appeals) has not examined the issue in totality and satisfied himself with reference to documentary evidence as to whether the duty burden was passed on the customers. Hence the order was set asid....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t whether the respondents have proved against unjust enrichment. The respondents have cited that there is no fluctuation in prices, and the same has not been disputed by the lower authority. That itself may not be sufficient to take a firm conclusion against unjust enrichment. The respondents have to corroborate the said fact from other relevant records maintained by them. As per the respondents t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... year ending 31st March, 2004, and Nil amount has been shown under Loans & Advances receivable under Schedule 'K'. The respondents have also given certified copy of extract of Balance sheet as at 31st Dec' 2001, Schedule 'K', and further break up of the said entry for Loans advances, and break up of claims from customs for the impugned goods i.e., 'Jumbo rolls' being the amount of Rs. 11,95,219/-.....