2016 (8) TMI 876

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....eturned the appeal to the department on the ground of insufficient documents on limitation aspect vide the impugned Order-in-Appeal dt. 18.12.2012 based on the facts and the figures available from the appeal papers filed before him by the department, without calling for the relevant records and the reviewing authority from the review section to arrive at just and fair decision about time limitation. The Commissioner (Appeals) also erred in not properly appreciating the provisions of sub-section (3) of Section 129D of the Customs Act, 1962. He gave an option to the department to scrutinize the documentary evidence to overcome the limitation aspect and wherever the department succeeds the department can re-submit the appeals along with such d....

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....nsure that the importer pays 4% CVD (SAD) or the appropriate Sales Tax/VAT and not both. It is not the intention of the Government to allow the importer to recover the 4% CVD from the buyer as well as to claim refund of this amount from Customs. Hence, the principle of unjust enrichment needs to be examined in each case before sanction of refund under this notification. However, considering the voluminous transactions and the documents involved in the cycle, from import to sale, it was felt that it would be expedient to allow the importer to submit a certificate from the statutory auditor/Chartered Accountant who certifies the annual accounts of the importer to the effect that the burden of 4% CVD has not been passed on by the importer to t....