2014 (11) TMI 192

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....ocate, for the Appellant. Shri V.P. Batra, DR, for the Respondent. ORDER Appeal No. C/667/2008 : Learned Commissioner (Appeals) has granted refund to the respondent holding that Notification No. 11/2007-Cus., dated 31-1-2007 issued by the Department of Revenue, Ministry of Finance  shall have retrospective application to make respondent eligible to get refund of anti-dumping duty pai....

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....oods exported from the subject country in terms of Notification No. 78/2005-Cus., dated 1-9-2005. Duty so paid underwent reduction in terms of Notification No. 11/2007, dated 31-1-2007. Background of reduction was attributable to the judgment of the Tribunal in the case of Apar Industries Ltd. v. Designated Authority reported in 2006 (204) E.L.T. 180 (Tri.-Del.). In Paras 6 and 7 of the judgment, ....

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....AA read with Section 9A of the Customs Tariff Act, 1975. The provision of Section 27 of Customs Act, 1962 being applicable to the refund of anti-dumping duty by virtue of amendment of Finance Act, 2000, respondent has to undergo the test of unjust enrichment to get refund. There is no shortcut to that process of law. Therefore mere production of CA certificate does not ipso facto grant refund to t....

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....imilar to the issue already dealt with in appeal No. C/667/2008 except peculiar fact that in these three appeals both the authorities below allowed the refund for which Revenue is aggrieved and come up before Tribunal in these appeals. However, we order that in these three appeals also the respondent has to meet the test of unjust enrichment in the manner directed above, and participate in the hea....