2023 (6) TMI 799

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....ioner (A.R) For the Appellant Mr. C. Manickam, Advocate For the Respondent ORDER ORDER : Per Ms. Sulekha Beevi, C.S. Brief facts are that the adjudicating authority sanctioned refund claim filed by the respondent in terms of Notification No.102/2007-Cus. 14.09.2007 as amended by the Notification No.93/2008-Cus. Against this order of sanction of refund, department filed appeal before th....

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....w ought to have rejected refund claim on the ground of unjust enrichment. Ld. A.R prayed that the appeal may be allowed. 3. Ld. Advocate Shri Manickam appeared and argued for the respondent. Ld. Counsel adverted to para-2 of the OIO and submitted that the following documents have been submitted by the respondent along with the refund claim : a) Original Importer's Copies of the 22 Bill....

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....shed copy of balance sheet for the year ended 31.03.2011 wherein the said amount claimed as refund has been shown as "Receivable from Customs department" under Schedule 7 "Current Assets, Lans & Advances". Appellant had also made self-declaration with the refund claim that incidence of 4% Additional Duty has not been passed to any other person. It is submitted that the authorities below have corre....