TaxTMI 
TaxTMI 
2019 (12) TMI 569
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....peals), Ahmedabad whereas the Appeal No. 11238/2016 - CUS has been filed against order dt. 29.02.2016 passed by the Principal Commissioner of Customs, Customs House, AP & SEZ, Mundra. The brief facts of the case are that Appellant is engaged in manufacture of Tyres falling under chapter 40 of the CETA, 1985. During the period 01.04.2014 to 06.06.2014 they had imported 121 consignments of Natural Rubber at Mudra Port under Advance licence and claimed exemption under Notification No. 96/2009 - Cus Dt. 11.09.2009. The Bill of Entry were thus assessed to "Zero" However they were not permitted to clear the goods without depositing the "rubber cess" in cash. The same was paid by the Appellant "Under Protest". The Appellant subsequently on the bas....
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....o. 11238/2016 which is also being taken up for disposal. 2. Shri Rahul Gajera, Learned Counsel appearing for the Appellant submits that Commissioner (Appeals) has erred in holding that the refund was wrongly sanctioned. That each of the Bill of Entry was assessed by the proper officer and no duty was payable by them. No duty was assessed as payable or paid by the Appellant in pursuance of the assessment orders passed by the proper officer. Copies of Bill of Entries were produced before him to show that no duty was assessed as payable or paid by the Appellant in pursuance of the assessment orders passed by the proper officer. The entire duty (including rubber cess assuming to be payable by the Appellant was held to be exempted from payment ....
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....ad "Short term Loans & Advance" in "Current Assets" and it is clear that there is no unjust enrichment. He also submits that since there was no change of price, hence it is absolutely clear that the burden of cess was not passed on to the customers. He also submits that pending the appeal against the order of Commissioner (Appeals), the Principal Commissioner should not have ordered for recovery of said cess refund amount. 3. Shri Sameer Chitkara, Learned Additional Commissioner (AR) appearing for the revenue supports the findings of both the impugned orders. 4. We have heard both the sides and perused the case records. We find that the Bills of Entry were assessed at "zero" rate of duty and the amount was debited in Bond. The issue invol....