2016 (2) TMI 650

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....he appellants, on the ground that the appellants have not satisfied that they have not passed on the incidence of duty and therefore, they are not eligible for the refund on the principle of unjust enrichment. 2. The brief facts of the case are as follows:- The Appellants filed a Bill of Entry No. 6687787 dated 08.09.2014 for clearance of 254.590 MT Seamless Steel Tubes of 317 mm. The bill of entry was assessed by EDI system in RMS and duty for the same was paid on 09.09.2014. As per Notification No. 02/2014-Customs (SG) dated 13.08.2014, safeguard duty @ 20% is payable on seamless steel tubes not exceeding 27301 mm (Outer Diameter). However, in this case the claimant imported seamless steel tubes of 317 mm (Outer Diameter) and safegu....

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....duty for the same paid on 09.09.2014 vide TR-Challan No. 2009652006. On verification of B/E it is found that system has taken safe guard duty @ 20% with other duty. Total duty had been paid by Importer Rs. 8176002.00 instead of actual duty after re-assessed of B/e was Rs. 4572063.00, resulting excess payment of duty. Accordingly, on updating of system and after re-assessed from customs in the system on 16.09.2014 as per JC Order dated 16.09.2014 for correct Duty Rate as under:- Basic 10%+CVD 12% + Edu. Cess 2% + H. Sc. Edu. Cess 1% + sad 4% i.e. Total Duty Rs. 4572063/-. Hence excess payment of Rs. 3603939/- (i.e. 8176002.00 4572063.00/-) made by claimant as per below in table A. The Claimant has furnished a self-....

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.... E.L.T. 166 (Tri.-Mumbai). 6. On the other hand, the Learned Authorised Representative for Revenue submits that the appellant had not produced any supporting documents other than Chartered Accountant Certificate to prove that the incidence of duty has not been passed on. He draws the attention of Bench to the findings of the Commissioner (Appeals) in this regard. He further contents that even if the subject goods are consumed by the appellants in their factory in the manufacture of final goods, the duty incidence would be passed on, if the higher duty element is included in the cost of the final goods. 7. On careful consideration of the arguments of the both sides and on perusal of the records, we find that the Customs EDI system had ....