2020 (3) TMI 102

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....lant. Shri P. Sudhakar Reddy, Authorized Representative, for the Respondent. ORDER This appeal is filed against Order-in-Appeal No. 01/2014-V-II-Cus., dated 3-3-2014. 2. The matter has come up before this bench earlier in C/1247/2011 and was remanded to the first appellate authority vide Final Order No. 25592/2013 without passing any remarks on the merits of the case and with dire....

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.... 50/MT. Accordingly, they filed refund claim which was sanctioned by the lower authorities but ordered to be credited to consumer welfare fund on the ground of unjust enrichment. 3. It is the contention of the department that appellant could not prove that they had not passed on the burden of excess duty to their customers. Section 27 of the Customs Act, 1962 was amended vide Finance Act, ....

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....on dry MT basis, the actual quantity which was exported could only be ascertained testing moisture content at the discharge port. After testing, it was found that iron ore which was exported was 43084.800 DMT as against 40480 DMT indicated in the provisional invoice. Accordingly, the final invoice was raised for the actual quantity on FOB basis and the amount was received accordingly. He submitted....