2016 (7) TMI 357

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....pondent  ORDER [ Order per Sulekha Beevi, C. S. ] 1. The above appeal is filed by Revenue challenging the refund sanctioned to respondents. 2. The brief facts are that the respondent shipping company after coastal conversion of its vessel MT Kyriakoula from foreign run to coastal run on 30-08-2010 at Kakinada Port, filed Bill of Entry No.416 dated 03-09-2010 in terms of Boards Cir....

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....r Order-in-Original dated 16-11-2011, the Dy.Commissioner of Customs, Kakinada sanctioned the refund of Rs. 1,94,759/-   3. Being aggrieved, the department filed appeal before the Commissioner of Customs (Appeals), Visakhapatnam. However, vide the impugned order the Commissioner (Appeals) upheld the sanction of refund. Hence the present appeal filed by Revenue mainly on three grounds. Firs....

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....he Revenue strongly argued the above contentions raised in the grounds of appeal. He submitted that the respondents have not established that the incidence of duty has not been passed on and that therefore, as per Section 27 of the Customs Act, 1962, the refund is liable to be rejected. The learned consultant Shri Antony Irineus Carneiro, submitted that the refund has been rightly sanctioned and p....

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....learned consultant relied upon the judgment laid in the appellant s own case reported in 2014 (307)ELT-776(Tri.Mum). 5. I have considered the submissions made by both sides. The main contention raised by the appellants is that the respondents did not furnish a Chartered Accountant Certificate to establish that the incidence of duty has not passed on. On examination of records, it is seen that t....