2022 (10) TMI 13

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....t. He pointed out that they are importing Aluminum foils and on payment of SAD and selling the same domestically. He pointed out that they had sold various sizes of aluminum foil. The adjudicating authority has denied refund of SAD in respect of sizes of aluminum foil which were not appearing in the import bills of entry on which SAD was paid. Learned counsel argued that since the goods sold by them domestically are aluminum foil and they have produced sufficient evidence to show that the sizes of the aluminum foil matches with the bills of entry and even if there is slight mismatch, it does not affect their admissibility of refund. 2.1 On being asked, learned counsel confirmed that they are not only dealing with the imported aluminum fo....

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....M and 750MM. As such, amount of Rs. 1,12,381/- in respect of respective sizes is inadmissible. 8. I further find that the claimant in their written submission dated 8.5.2018 received on 11.5.2018 submitted that they had imported the Aluminum Foil in bulk size and after cutting the same in the required size of customers they had sold the same. They further stated that no process was carried out by them on the Aluminum foils and it does not amount to manufacture as per Excise Law and therefore, no new product comes into existence. They have also invited reference of judgment reported in 2014(299)ELT/263 (Gul), 2014(302) ELT 519 (Guj.), A/13303-13305/2017 dated 27.10.2017, 2016(336)ELT173(Tri Hyd.), 2012 (285) ELT 410(Tri.-Ahmd.). I f....

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....2/2007-cus dated 14.9.2017 as amended and as well as Circular No. 6/2008-cus dated 28.4.2008 and also Circular No. 16/2008-cus dated 13.10.2008 and also do not examine the applicability of doctrine of "Unjust enrichment" in respect of sales in respect of the goods of sizes of 146MM, 149MM, 158MM, 171 MM,, 189MM, 233MM and 256MM imported under the above BOE. 9. As regards fulfillment and compliance to the conditions of the Notification No. 102/2007-Cus dated 14.09.2007 which is amended by Not. No. 93/2008-cus dated 1.8.2008, various provisions made under CBEC's Circular No. 6/2008-Customs dated 28.4.2008 and in the light of clarification issued under Circular No. 16/2008-Customs dated 13.10.2008 in respect of remaining amount of....