PETRONET LNG LTD. Vs. COMMISSIONER OF CUSTOMS, AHMEDABAD

JUDGEMENT

(1.) THIS appeal is directed against Order -in -Appeal No. 88/2010/Cus/Commr(A)/AHD, dated 1 -7 -2010.

(2.) THE brief facts of the case are that the appellant had filed a refund claim of differential amount of Customs duty arising out of finalization of provisional assessment of 19 bills of entry involving import of Liquified Natural Gas (LNG) falling under CTSH 27111100 at C.H. Dahej. After initial scrutiny, deficiency memos were issued to the appellant for compliance as to certain original documents and for submission of evidences showing that the doctrine of unjust enrichment was not attracted to the subject refund claim. The appellant was, thereafter, called upon to show cause vide Show Cause Notice F.No. VIII/20 -15 to 33/CUS/R/SRT/2009, dated 8 -5 -2009, as to why their refund claims should not be rejected on the ground of unjust enrichment. After examining the submissions and scrutinizing the documents submitted by the appellant, the adjudicating authority vide Order -in -Original sanctioned the refund claim under Section 27(2) of Customs Act, 1962, but the refund amount of Rs. 2,28,20,806/ - (Rupees Two Crores, Twenty Eight Lakhs, Twenty Thousands, Eight Hundred and Six only) were ordered to be credited to Consumer Welfare Fund established under Section 12C of Central Excise Act, 1944 on the ground of unjust enrichment.

(3.) AGGRIEVED by such order of the adjudicating authority, crediting of refund claim to Consumer Welfare Fund, the appellant preferred an appeal before Commissioner (Appeals). Ld. Commissioner (Appeals), after considering the issue, vide impugned order has sanctioned the refund claim of Rs. 21,59,216/ - (Rupees Twenty One Lakh, Fifty Nine thousand, Two Hundred and Sixteen only) and allowed the appeal of the assessee to that extent, but rejected the appeal of the assessee as regards credit to the Consumer Welfare Fund a sum of Rs. 2,06,61,590/ - (Rupees Two Crores, Six Lakhs, Sixty One Thousand, Five Hundred and Ninety only). Aggrieved by such order, the appellants are before us.