TaxTMI 
TaxTMI 
TaxTMI 
2023 (12) TMI 384
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....ondent has also filed the Cross Objection. 2. The facts of the case are that the respondent is a manufacturer of Graphite Electrodes. During the ordinary course of business, the respondent imported some material/goods from the suppliers of Japan. The respondent is eligible for exemption in duty payment against the materials. They import from Japan upon presentation of Country of Origin Certificate to the Customs Authorities by virtue of Customs Tariff (Determination of Origin of Goods under the Comprehensive Economic Partnership Agreement between the Republic of India and Japan) Rules, 2011, implemented by Notification No.55/2011-Cus (NT) dated 01.08.2011. 2.1 The respondent filed 27 Bills of Entry during the period 14.05.2018 to 27.05.20....
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....e order before the ld.Commissioner (Appeals), who held that in view of the case of ITC Limited (supra), the adjudicating authority should have allowed the refund claims and in this case, the refund claim was filed from the strength of the Certificate of Country of Origin issued retroactively. Therefore, the Bills of Entry are to be amended under Section 149 of the Customs Act, 1962. The Customs authorities again remanded back the matter to the adjudicating authority for denovo adjudication for reconsider of refund claims. 2.5 Against the said order, both sides are in appeal. 3. The Revenue filed this appeal before this Tribunal and the respondent filed Cross Objection of the appeal filed by the Revenue praying that the refund be sanctione....
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....(b) Whether the bar of unjust enrichment is applicable to the facts and circumstances or not ? Issue (a) Whether in the facts and circumstances of the case, the decision of ITC Limited Vs, Commissioner of Central Excise, Kolkata IV reported in 2019 (360) ELT 216 (S.C.) is applicable or not ? 8. We find that the facts, which are not in dispute, are that the respondent filed 27 Bills of Entry for import of the goods from the country of Japan. At the time of assessment of Bills of Entry, the respondent paid the duty and got cleared the goods for home consumption. Thereafter, in terms of Customs Tariff (Determination of Origin of Goods under the Comprehensive Economic Partnership Agreement between the Republic of India and Japan) Rules, ....
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....on a certificate of origin, the importer may, in accordance with the laws and regulations of the importing Party, apply for a refund of any excess customs duties paid or deposit imposed as a result of the goods not having been granted preferential tariff treatment, on presentation to the customs authority of the importing Party the certificate of origin issued in accordance with paragraph 3 of Annexure 2 and, if required, such other documentation relating to the importation of the good. (d) Signatures on a certificate of origin of the representative es of the complement governmental authority of porting Party or its designees may be autographed or electronically printed. (e) Every certificate of origin should hear a certification numb....
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....icate "issued retroactively". Further, where an importer of an originating goods at the time of importation does not have in his possession a certificate of origin, the importer may, in accordance with the laws and regulations of the importing Party, apply for a refund of any excess Customs duties paid or deposit imposed as a result of the goods not having been granted preferential tariff treatment, on presentation to the customs authority of the importing Party the certificate of origin issued. 9. Admittedly, in the case in hand, the respondent was not having Certificate of Country of Origin at the time of filing of Bills of Entry and paid Customs duty. Accordingly, the goods were cleared for home consumption, but later on, the respondent....
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.... 13. In that circumstances, the refund claims filed by the respondents are allowed. Issue (b) Whether the bar of unjust enrichment is applicable to the facts and circumstances or not ? 14. Now, in this case, the Revenue has raised another ground that the Appellant Revenue has failed to pass bar of unjust enrichment. We find that at the time of entertaining refund claim, the adjudicating authority initially observed as under : 15. At the initial stage, the ld.Adjudicating Authority has recorded his findings, which are as under : "9. Regarding Unjust Enrichment in terms of Section 27 (2) of the Customs Act, 1962, the importer has submitted a declaration mentioning that "we hereby declare that we are the manufacturer importer and we....