COMMISSIONER OF CUSTOMS Vs. APPLE INDIA PVT. LTD.

JUDGEMENT

(1.) THE Revenue has preferred this appeal challenging the order dated 31 -3 -2010 [ : 2014 (301) E.L.T. 675 (Tri. -Bang.)] passed by the Appellate Tribunal confirming the order passed by the Tribunal that the assessee has satisfied the legal requirements to enable him to claim refund under Section 27 of the Customs Act, 1962 (hereinafter referred to as 'the Act'). The assessee - M/s. Apple India Pvt. Ltd. filed refund in terms of the Notification No. , dated 14 -9 -2007 as amended by Notification No. 193/2008 -Cus., dated 1 -8 -2008 for an amount totally to Rs. 5,22,27,424/ - being the 4% on the Special Additional Duty (ADC/SAD), paid while importing the goods. The adjudicating authority after considering the said claim of refund rejected the same on the grounds that the assessee has failed to prove that they had not passed on the incidence of duty to the customers or any other person and also on the ground that they have not furnished required documents in relation to refund claims. The assessee preferred an appeal before the Commissioner of Customs (Appeals). The Commissioner of the Customs (Appeals) after considering the entire material on record, held that the assessee is entitled for refund and accordingly, allowed the appeal.

(2.) AGGRIEVED by the same, the Revenue preferred an appeal to the CESTAT. The Tribunal held that audit report shows that the burden of duty has not been passed on either directly or indirectly to the domestic customers. While coming to the conclusion, the auditors have taken into account how the price of traded goods have been arrived at and therefore, the Tribunal was of the view that no interference is called for and dismissed the appeal.

(3.) PER contra, learned Counsel for the assessee supported the impugned order.