2018 (1) TMI 68

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....n No.52/2003-Cus dt. 31/03/2003 and No.149/91-Cus dt. 22/10/1991. A case was registered against the appellants for wrongfully claiming the exemption of duty in respect of smoke detectors and fire alarm systems. The appellants during the stage of investigation voluntarily paid the customs duty and interest. The case was adjudicated by the Commissioner of Customs vide Order-in-Original dt. 12/05/2008 wherein it was held that the fire alarm and smoke detectors are primarily meant to keep the premises safe and entitled for the above said exemption and thus dropped the duty demand in respect of the above imported goods. Pursuant to this, the appellants filed a refund claim on 20/05/2009 for the duty paid by them on smoke detectors and fire alarm....

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.... submission, she relied upon the following decisions:- i. Nissan Copper Ltd. Vs. CCE&ST, Vapi [2015(329) ELT 843 (Tri. Ahmd.)] ii. Cce, Aurangabad Vs. Klasspak Pvt. Ltd. [2005(179) ELT 365 (Tri. Mum.)] 4.3. She also submitted that the principle of unjust enrichment is not applicable to the amounts deposited during investigation. For this submission she relied upon the following decisions:- i. CCE, Coimbatore Vs. Pricol Ltd. [2015(320) ELT 703 (Mad.)] ii. Universal Speciality Chemicals Pvt. Ltd. Vs. CCE, Raigad [2015(315) ELT 106 (Tri. Mum.)] iii. Advance Steel Tubes Ltd. Vs. CCE, Ghaziabad [2014(310) ELT 370 (Tri. Del.)] iv. Nissan Copper Ltd. Vs. CCE&ST, Vapi [2015(329) ELT 843 (Tri.....