2009 (7) TMI 1040

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....s of the case, in brief, are that the appellants imported one "Circular Knitting Machine" classifiable under sub-heading No. 8447.90 of the Customs Tariff Act under EPCG Scheme. They claimed exemption of CVD benefit under Notification No. 29/97-Cus., dated 1-4-97. The Bill of Entry was assessed denying the benefit of exemption notification. The appellant paid duty under protest and also filed refu....

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....ore the Commissioner (Appeals). By the impugned order, the Commissioner (Appeals) allowed the appeal filed by the Revenue. It has been held that the refund claim filed by the appellant is hit by the bar of doctrine of unjust enrichment laid down in Section 27(2) of the Customs Act, 1962. 2. None appears on behalf of the appellant. Heard the ld. DR on behalf of the Revenue. 3. Ld. DR submits ....

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....xemption of duty of capital goods imported under EPCG Scheme (Export Promotion Capital Goods). The importer executes a bond binding himself to fulfil export obligation. In this case, the exemption of CVD was allowed as the imported machine would be used for procuring/manufacture of finished goods of export. The Original Authority sanctioned the refund claim after examining the affidavit filed by t....

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....ding non-passing of the duty to the buyers but the appellant has not produced any evidence in support of their affidavit during adjudication proceedings or appellate stage. 6. I find that there is no dispute that imported machine was cleared under EPCG Scheme. The affidavit indicates that the imported machine was used for the exported goods. It is also declared that the goods manufactured were ....