2015 (12) TMI 724

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.... Common issue is involved and so all the three appeals are being taken up together. 2. Brief facts of the case are that the appellant has filed refund claim relating to 4% SAD. The case was processed. After processing the case, the refund claim was found to be admissible. However, the same was transferred to Consumer Welfare Fund under Section 27 of the Customs Act and on the grounds of unjust en....

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....ing the amount of each duty paid thereon forming part of the goods in terms of Section of duty has not been passed on to any customer/person. I also find that the appellant is not a registered dealer and has not sold the entire consignment on the bill of entry itself, but the goods have been sold on the invoices and the invoices indicate the price at which the goods are being sold. It also indicat....