2006 (3) TMI 490

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Havanur, SDR, for the Respondent. [Order per : T.K. Jayaraman, Member (T)]. - This appeal has been filed against the Order-in-Appeal No. 370/2003 dated 26-9-2003, passed by the Commissioner of Customs (Appeals), Bangalore. 2. The appellants had imported Refined Bleached Deodorised Palmolein. The appellants paid duty on the entire Bill of Lading quantity. However, on the basis of the ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... been passed on to anybody else has been produced including the documents specified under Section 28C. (ii)    As per Section 28D, it is to be presumed that full duty incidence has been passed on to the buyers. The original authority in the order dated 18-12-2001, rejected the refund claim on the ground that the shortage of 0.31% is due to ocean loss and the appellant has not bee....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....that the Department on finalization of the provisional assessment informed the appellants that they are entitled for the refund and advised them to file a claim. Having done so, it is not proper on the part to reject the same. She stated that on finalization of provisional assessment, refund is to be granted even when the appellants filing any claim. Further, she pointed out that they are asking f....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....basis of the quantity actually received. That is why, the Department informed the appellants that they are entitled for the refund. When the appellants claimed refund, Revenue woke up and issued show cause notice for rejection of the refund claim on the ground of unjust enrichment. While deciding the issue, the lower authority has relied on the decision of the Tribunal in the case of Exim India Oi....