2021 (11) TMI 199

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....osited 1% Revenue deposit for each bills of entry, totally amounting to Rs. 1,80,87,271/- in view of circular no. 11/2011-Cusdated 23.02.2001. The deposit is a security deposit furnished for provisional assessment of these bills of entry in terms of section 18 of the Customs Act, 1962. The matter was referred to Special Valuation Branch (SVB) vide order no. SVB/CUS/review/15/JPK/2009 dated 16.09.2009. It was held that declared valuation may be accepted with respect to usual check and scrutiny and comparison with prices in FMB international price guide. All the three bills of entry were finally assessed and the appellant filed the refund claim of Rs. 1,45,98,975/- for the refund of Revenue deposit after adjusting duty and interest payable fo....

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....ehalf of the appellant submits that the Revenue deposit furnished at the time of provisional assessment should be automatically refunded to the assessee after the final assessment. In his support he placed reliance on the following judgments: a. CC Vs Hindalco Industries Ltd - 2008 (231) ELT 36 (Guj.) -[upheld by the SC in the case of C Vs R.L. Kalthia Ship Breaking Pvt Ltd -2016 (338) ELT A76 (SC)] b. CC Vs. India Oil Corporation - 2012 (282) ELT 368 (Del.) c. Contemporary Packaging Technologies Pvt. Ltd Vs UOI - 2014 (299) ELT 439 (Guj.) - [upheld by SC in the case of UOI Vs Contemporary Packaging Technologies Pvt. Ltd - 2017 (354) ELT A58 (SC)] 2.1 He further submits that the principal of unjust enrichment is not applicable in cas....

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....ested before the higher authority. Therefore, the Appellant is entitled for refund of pre-deposit along with interest without filing any application. 2.2 He referred to section 129E and 129EE of the Customs Act, 1962. As per the said section it is evident that the Appellants are eligible for consequential refund of the disputed amount in lieu of Order No. A/11113/2020 dated 11.06.2020. Further, they are also eligible for the refund on the said amount. They are also eligible for the interest on the said amount from 11.09.2020 till the day the said amount is refunded. He also submits that in case of refund of pre-deposit under Section 129EE no separate refund application needs to be filed by the assessee and the principal of unjust enrichmen....

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....ecoverable from the Customs authority in the schedule pertaining to Loans and Advances, thus principal of unjust enrichment is satisfied. He placed reliance on following judgments - a. Commissioner v. Prism Cement Ltd. 2008 (9) S.T.R. 12 (All.) b. Gujarat State Fertilizers & Chemicals Ltd. v. Commissioner - 2014 (309) E.L.T. 94 (Tribunal) c. Riddhi Siddhi Processors v. CC-2019 (370) E.L.T. 1298 (Tribunal) d. Afcons Infrastructure Ltd. v. CC-2015 (329) E.L.T. 0390 (Tribunal) 2.5 Without prejudice to his submissions made hereinabove, he further submits that the subsidy was being granted to compensate the losses faced by the company due to fixation of selling price of DAP fertilizers. The same was not sufficient to cover the burden of....

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....pers Stop Ltd Vs. CC (Exports), Chennai xi. 2010 (259) ELT 526 (Mad) - CC (Exports), Chennai Vs. BPL Ltd xii. 1997 (89) ELT 247 (SC) - Mafatlal Industries Ltd Vs. Union of India xiii. A/10958-10959/19 dated. 08.02.2019-Nokia India Sales P Ltd Vs. CC, Ahmedabad 4. We have heard both sides and perused the records. The issue arising out of the impugned order to be decided is whether the refund filed by the CHA can be entertained and whether the principle of unjust enrichment is applicable to the refund of Revenue deposit. As regard the issue that the refund claim filed by the CHA is proper or otherwise, we find that it is not the case that whether CHA is claiming the refund. Those are applications of refund filed by the CHA but ultimate....