2020 (1) TMI 1234

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....harma, Consultant for the Appellant Shri MD Shamashad Alam, Authorized Representative for the Respondent ORDER PER: S.K. MOHANTY These appeals are directed against the impugned order dated 13.03.2013 passed by the learned Commissioner of Customs (Appeals), Mumbai. 2. Briefly stated, the facts of the case are that the appellant herein M/s Ajay Exports had imported six consignments of....

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.... of unjust enrichment inasmuch as it had failed to prove that the incidence of excess paid duty has not been transferred to any other person and the same has been borne by it. The adjudication order was appealed against and the Commissioner (Appeals) has set aside the adjudication order with the direction to the original authority for sanction of the refund amount along with interest to the appell....

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....nted to it. Both the appeals filed by Revenue as well as the present appellant were disposed of by the learned Commissioner (Appeals) vide the impugned order dated 13.03.2013. The learned Commissioner (Appeals) has set aside the original order dated 05.10.2011, holding that the adjudicating authority had not scrutinized the issue with the help of documentary evidences that the principles of bar of....

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.... to any other person and the same has been borne by it. In this case, it is an admitted fact of record that the appellant did not submit the evidence either before the Commissioner (Appeals) or before this Tribunal to substantiate its claim that it had suffered the duty incidence by itself and not passed on the same to the buyers or any other person. Thus, as per the statutory mandates, the appell....