2007 (5) TMI 475

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....JDR, for the Respondent. [Order]. -  This appeal is directed against Order-in-Appeal dated 14-8-2006 which upheld the order-in-original that sanctioned the refund claim of the appellant but credited in the Consumer Welfare Fund under Section 27(2) of the Customs Act, 1962. 2. The brief facts of the case are that the appellant imported vitrified Tiles from China and dispute arose....

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....ant on the ground that the Chartered Accountant certificate of non-passing of the incidence duty, is based only on inference and does not give any detailed explanation. Hence this appeal. 3. The Ld. Consultant appearing on behalf of the appellant submits that the Chartered Accountant has given a Certificate which would indicate the consumption of the imported goods in the project. It is hi....

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....cision of the Tribunal in the case of Kirloskar Oil Engines Ltd. v. Commissioner of Customs, Mumbai as reported at [2004 (174) E.L.T. 54 (Tri.-Mumbai)], SRF Ltd. v. Commissioner of Customs, Chennai as reported at [2006 (193) E.L.T. 186 (Tri.-LB)] for the proposition that the uniformity in price before and after assessment does not lead to inevitable conclusion that duty burden has not been passed ....

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....ill not apply as regards the refund to the anti dumping duty. The anti dumping duty is imposed and collected under the provisions of Section 9A read with Rules made thereunder. The provisions of Section 9A of Customs Tariff Act, 1975 are self contained provisions and any anti dumping duty which is short levied or excess paid will be collected or refunded under those provisions.  Hence the rej....