2017 (8) TMI 429

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....Commissioner (AR) - For the ORDER Per: SS Garg These four appeals have been filed by two appellants against the two impugned orders dated 07.01.2014 and 14.03.2014 passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) has rejected the refund on the ground of unjust enrichment. Since the issue involved is common, therefore all the four appeals are being disposed of by thi....

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....e reply to the show-cause notice along with documents. But the lower authority vide Order-in-Original dated 30.03.2011 rejected the refund claim and aggrieved by the said order, appellant filed the appeal before the Commissioner (Appeals) and the Commissioner (Appeals) upheld the Order-in-Original and hence the present appeals. 3. Heard both the parties and perused the records. 4. Learned co....

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.... foreign buyer was only FOB value. It was held by the Hon'ble Andhra Pradesh High Court that all duties, cess etc are to the sellers account and also as the amount realized as per the Banker's certificate was only FOB value, therefore there is no unjust enrichment and the cess had to be refunded. The learned counsel further submitted that by following the decision of the jurisdictional Hig....

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....inding of CCE(A) that FOB value included the cess is unsustainable. We accordingly hold that the principle of unjust enrichment does not bar the refund claim under Section 27 read with 28D of the Act and the point is accordingly answered in favour of the appellants." 4.1. The learned counsel further submitted that the Commissioner (Appeals) has wrongly held that the CHA is not authorized to fil....