2018 (11) TMI 1100

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....ate For the Appellant Shri L. Nandakumar, AC (AR) For the Respondent ORDER This appeal is filed by the assessee claiming refund of excess amount paid. This is the case of the assessee / appellant that the imported medical equipments vide Bill of Entry No.627594 dt.12.5.2004 for which it paid out by mistake without claiming concessional rate of duty (as per Notification No.21/2002); that e....

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....rse of hearing. The Hon'ble High Court had directed the Commissioner of Appeals to take on record the additional evidence and then pass a fresh order since the Hon'ble High Court was satisfied that the additional evidence sought to be placed on record had satisfied the exceptions carved out in Rule 5. 4. In the above factual matrix, Ld. Advocate points out that the Certificate issued by the Cha....

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....tor required and observed by the Commissioner (Appeals) as not furnished, could not be treated as a primary document itself, to deny any benefit in the nature of refund as in the case on hand. 5. The concept of unjust enrichment has a serious impact and has to be weighed carefully by the revenue and it cannot be an automatic choice for the revenue to reject every claim and credit / deposit the ....

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.... (2) of section 28A, or sub-section (2) of section 28B of the Customs Act, 1962 (52 of 1962); (c) any income from investment of the amount credited to the Fund and any other monies received by the Central Government for the purposes of this Fund. [(d) the surplus amount referred to in sub-section (6) of section 73A of the Finance Act, 1944 (32 of 1994) From the above, the scope of amounts....