2024 (12) TMI 1468

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....ional CVD at 1%. However, Respondent did not accept the self-assessment and demanded CVD at full rate of 12.5%. Appellant has paid the excess amount of CVD under protest and filed an appeal challenging the said assessment. The Commissioner (Appeal) allowed the appeal by way of remand and adjudicating authority vide Order-in-Original No. 66/2017 dated 24.01.2017 held that the appellant is eligible for exemption as mentioned under Sl.No.263A in Notification No.21/2012-CE dated 17.03.2012. Accordingly, Appellant filed refund claim of excess CVD paid in respect of 133 Bills of Entry. Appellant also submitted certificate dated 06.02.2017 confirming that the appellant has not availed any input Cenvat Credit. Appellant also produced certificate fr....

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....dgements/decisions of the Hon'ble High Courts and Tribunal, Respondent is bound to accept the Chartered Accountant's Certificate. Learned Counsel also produced a chart showing the comparison of the price of the goods sold for the period prior and post import on payment of CVD at 12.5% under protest with connected tax invoices and submits that there is no change in the price of goods even after paying the CVD at higher rate and it shows that incidence of duty was not passed on to the customers to allege unjust enrichment. 3. Learned Counsel submits that the issue is covered by large number of decisions including the following:- i. YU Telvventures Pvt. Ltd. Vs UOI 2017 (358) ELT 81 (Del) ii. Prl. Commr. of Customs, New Delhi (ACC Import)....

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....oner of Customs, Hyderabad [Final Order No. A/30158/2023] ii. Nokia India Sales Pvt. Ltd., Versus Commissioner of Customs, Ahmedabad [2019(368) E.L.T 975(Tri.-Ahmd.) iii. Shoppers Stop Ltd., Versus Commissioner of Customs (Exports), Chennai [2018 (8) G.S.T.L. 47 (Mad.)] iv. C.C. (Import), Mumbai Versus Forever Living Health Nutrition & Beauty care Products Pvt. Ltd., -2014 (304) E.L.T. 721 (Tri. - Mumbai) v. A.K. Enterprise Versus Commissioner of Customs (Port), Kolkata [2006 (199) E.L.T. 67 (Tri. - Kolkata)] vi. Kirloskar Oil Engines Ltd., Versus Commissioner of Customs, Mumbai [2004 (174) E.L.T. 54 (Tri. - Mumbai)] vii. Union of India Versus Solar Pesticide Pvt. Ltd., -2000 (116) E.L.T. 401 (S.C.)] viii. Skycell Communicatio....