2015 (5) TMI 239

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....: P S Pruthi: This appeal is directed against impugned Order-in-Appeal in which Commissioner (Appeals) upheld the order of the adjudicating authority, who sanctioned the refund but credited the same to the Consumer Welfare Fund. 2. The facts are that the appellant imported 'Vitamin B2 Riboflavin' and filed a Bill of Entry. The goods were restricted for import in terms of EXIM Policy. The app....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... licenses. Therefore, the appellant applied for refund of Rs. 6,13,139/- along with interest of Rs. 27,717/- total amounting to Rs. 6,40,856/-. The adjudicating authority sanctioned the refund but credited the same to the Consumer Welfare Fund as the bar of unjust enrichment was not cleared. 3. The learned Counsel for the appellant states that the goods were initially cleared under provisional as....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rtificate of the C.A. dated 19.11.2010 bearing Reference No. 423/10 stating that the amount of import duty is not shown separately in the balance sheet, but the same has not been added to the cost of material purchased. 5. I have considered the submissions of both sides. The first point to be examined is whether the amount paid was on account of duty or not. It is clear from the facts that conseq....