2017 (12) TMI 1038

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....or the Respondent ORDER Per: S.S GARG The present appeal has been filed against the impugned order dated 28.04.2017 passed by the Commissioner (A) whereby the Commissioner (A) has upheld the order-in-original and rejected the appeal of the appellant. 2. Briefly the facts of the case are that the appellant is 100% subsidiary of Texas Instruments International, USA and has been importing....

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....from the total refund claim on account of lack of original Bill of Entry and other supported documents. Further, the Commissioner (A) has held that the amount of EDD paid by the appellant is shown as an expense and not as receivables in their books of accounts and hence it fails the test of unjust enrichment. 4. Heard both the parties and perused the records. 5. Learned AR for the Counsel su....

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....nt deposited by the appellant towards EDD is in the nature of deposit as opposed to duty and payment of such deposit is not envisaged under section 12 of Customs Act, 1962 and for this she relied on the following decisions: • CC, Bangalore Vs. Hityachi Koki (India) Pvt. Ltd., 2009-TIOL-2036-CESTAT-BANG; • CC, Chennai Vs. Sayonara Exports Pvt. Ltd., 2015 (321) ELT 583 (Mad....

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....f Elantas Beck India Vs. CCE, Mum, 2016 (339) ELT 325 (Tri-Mum). 9. On the other hand, the Learned AR reiterated the findings of the impugned order. 10. After considering the submissions of both the parties and perusal of material on record, I find that the issue involved in the present case is no more res integra and has been settled in favour of the appellant by various decisions cited sup....