TaxTMI 
TaxTMI 
2006 (7) TMI 537
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.... is against the order of Commissioner (Appeals) Customs, Airport, Mumbai. In the impugned order the Commissioner confirmed the order-in-original denying refund of Rs. 83,859/-. 2. Briefly the facts are that the appellants imported Micromaster Vector Static Converter of assessable value of Rs. 3,33,697.54 and filed a Bill of Entry for clearance. It is found that as per invoice there are 7 ite....
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....e. He pleaded that both authorities have admitted the fact that excess duty was paid. Their only contention was that the excess duty paid was passed on to the consumer. He pleaded that while applying for refund he had given Modvat certificate of Central Excise and other documents but the original authority has not taken these documents into consideration while passing the order. I perused the list....
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....ld. The appellant also stated that in the facts of the case the excess collection was not in the form of duty. He argued that under Section 12 of the Customs Act duties of Customs are levied on imported goods. In the present case excess amount was mistakenly collected representing duty even when goods to that extent were not imported. It is argued that the excess collection was done without the au....