2025 (7) TMI 734

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....2. These are two appeals filed on behalf of the Appellant-Principal Commissioner of Customs (ACC Imports) inter alia challenging the order dated 15th October, 2024 passed by the Customs, Excise and Service Tax Appellate Tribunal, Principal Bench, New Delhi (hereinafter, 'CESTAT') in Customs Appeal Nos. 50113/2020 and 50202/2020. 3. A brief background of the present case is that, on 17th March, 2012 the Government of India issued Notification No. 12/2012-CE (hereinafter, the 'Notification No. I'), vide which, exemption from excise duty was granted to certain goods. The said notification was later amended vide Notification No. 4/2014-CE (hereinafter, the 'Notification No. II') dated 17th February, 2014 and Notification No. 12/2015-CE (herein....

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....thority, vide Order-in-Original dated 23rd January, 2017 inter alia sanctioned the refund claim of Rs. 3,43,88,087/- and directed that the same be credited to the Consumer Welfare Fund in terms of Section 27(2) of the Customs Act, 1962. The relevant portion of the said order as provided in CUSAA No. 79/2025 is extracted as under: "I hereby, sanction the refund claim of Rs. 3,43,88,087/-(Rs Three Crores Forty Three Lakhs Eighty Eight Thousand and Eight Seven Only) submitted by M/s Nokia India Sales Private Limited, New Delhi, and order it to be credited to the Consumer Welfare Fund in terms of provisions of Section 27(2) of Customs Act, 1962." 9. In CUSAA No. 66/2025, the Adjudicating Authority, vide Order-in-Original dated 23rd January, ....

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....ives appearing for the department that the certificate of the chartered accountant produced by the appellant to substantiate the incidence of duty had not passed on to the buyers should not be accepted because the appellant did not produce any other corroborative evidence as required under sections 28C and 28D of the Customs Act. 59. The orders dated 05.09.2019 and 26.09.2019 passed by the Commissioner (Appeals) confirming the order passed by the Deputy Commissioner for deposit of the sanctioned amount in the Consumer Welfare Fund under section 27(2) of the Customs Act, therefore, deserve to be set aside and are set aside. The appellant is held entitled to the payment of amount of Rs. 3,43,88,087/- and Rs. 2,33,05,108/- with consequential....

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....hartered account certificate provided by the Respondent company is sufficient. Further, there is no reason why the same should not be accepted, especially, when the Appellant Department did not produce any evidence to the contrary. 16. In the opinion of this Court, the question whether the chartered accountant's certificate along with the documents were sufficient to prove that the incidence of duty has been passed on by the Respondent Company to the buyers, has now been examined by all the three authorities. The refund claim has been accepted in the Order-in-Original dated 23rd January, 2017. However, while directing the same, the order directed credit of the refund claim to the Consumer Welfare Fund. There is no reasoning given in suppor....