2018 (11) TMI 765

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....ssioner (AR) For the Respondent ORDER Per: S.S GARG The present appeal is directed against the impugned order dt. 17/12/2013 passed by the Commissioner(Appeals) whereby the Commissioner(Appeals) allowed the Department's appeal and dismissed the appeal of the appellant. 2. Briefly the facts of the present case are that the appellants are engaged in the trading of electronic products of ....

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....of accounts and the allegations were raised on the assumptions and presumptions with no corroborative evidence. The Assistant Commissioner passed the order for the refund but credited the refund to the consumer welfare fund under Section 27(2) of the Customs Act on the pretext that the appellant has not passed the test of unjust enrichment because the amount was not shown in the receivables. The a....

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....cation and subsequent Circular, it is not provided that the SAD refund should be shown as receivable in the books of accounts and this condition imposed by the impugned order is not sustainable in law. In support of this submission, the appellant relied upon the Adhmedabad Tribunal decision in the case of MIRC Electronics Ltd. Vs. CC, Ahmedabad [2013(287) ELT 225 (Tri. Ahmd.)] wherein the Tribunal....

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.... 7,07,129/- being the SAD amount has not been included in the purchases for the year. He further submitted that Commissioner(Appeals) has randomly picked up the figure of Rs. 5.51 lakhs shown as receivables from the balance sheet and noted that such amount has no relevance in the present case. 5. On the other hand, the learned AR defended the impugned order. 6. After considering the submissi....