2009 (10) TMI 823

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....UDGEMENT Per P.K. Das: These appeals arise out of common order and, therefore, both are being taken up together for disposal. 2. The relevant facts of the case, in brief, are that the appellants filed refund claim of Rs. 5,47,146/- of Additional Customs duty in pursuance of Customs notification No. 102/2007 dated 14.9.2007. It has been alleged that the appellants had failed to fulfill the....

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....dditional customs duty was allowed to them. Hence, the original authority rightly sanctioned the refund claim. He submits that the Commissioner (Appeals) did not dispute any of the evidences. It is his submission that there is no requirement in the notification to mention the particular words in the invoices. 4. Learned D.R. reiterates the findings of the Commissioner (Appeals). He submits that....

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....e fulfilled: (a) the importer of the said goods shall pay all duties, including the said additional duty of customs leviable thereon, as applicable, at the time of importation of the goods; (b) the importer, while issuing the invoice for sale of the said goods, shall specifically indicate in the invoice that in respect of the goods covered therein, no credit of the additional duty of customs....

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.... no requirement in the notification to use particular words in the invoices. I find that the original authority, after examining the C.A. certificate and other documents sanctioned the refund on the ground that there will be no unjust enrichment as it has been mentioned on the invoices issued by them that additional custom duty shall not be admissible to customers. This fact was not disputed by th....