2017 (9) TMI 1391

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....ttings" on 25.05.1999 under Export Promotion Capital Goods (EPCG) Scheme under the claim of benefit of Notification No. 28/97-Cus., dated 01.04.1997. The said claim of the appellant was not accepted by the Revenue and the goods were cleared on payment of import duty to the tune of Rs. 9,07,778/-. 4.   Subsequently on adjudication, the said claim was denied and the matter was taken up in appeal before the higher appellate forum. After two rounds of litigation, the dispute was finally resolved by the Tribunal vide its Final Order No.41482/2015, dated 28.10.2015 in favour of the respondent laying down that they are entitled to concessional rate of duty under EPCG Scheme. 5.   As a consequence, the appellants filed a refun....

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....ecoverables. The appellant at the time of personal hearing explained that after the CESTAT decided the case in their favour in October, 2015, vide final order dated 28.10.2015, this entry was passed on in their books of accounts and the Customs duty became receivable/recoverable in their books of accounts before filing the refund claim on 16.12.2015. I see merit in the plea of the appellant and takin into consideration the entries made in the books of accounts and the Chartered Accountant's certificate, since the amount of Rs. 7,62,841/- claimed as refund is shown as receivables/recoverable in the books of accounts of the appellant, the bar of unjust enrichment is crossed and the appellant becomes entitled for the refund. On the issue if in....