MIRC ELECTRONICS LTD. Vs. COMMISSIONER OF CUSTOMS, AHMEDABAD

JUDGEMENT

(1.) THESE appeals are directed against the following orders in appeal No. 59/2011/Cus/Commr(A)/Ahd, dated 11 -2 -2011.

(2.) SINCE all these appeals are of the same assessee and raise a common issue, they are being disposed of by a common order.

(3.) THE relevant facts that arise for consideration in brief which yields the present appeals is that the appellant is the manufacturer of various Electronic goods in their factory at Thane and are also importing Air -conditioners, washing machines DVD Players, Micro ovens etc. which are cleared on payment of import duties including Special Additional Duty at the rate of 4% liable under Section 3(5) of Customs Tariff Act, 1975, on due assessment of Bills of Entry. The appellant had filed refund claim of Rs. 12,41,910/ - in respect of Special Additional Duty of Customs (4% SAD) paid by them at the time of import of different models of Air -conditioners, in terms of exemption Notification No. 102/2007 -Cus., dated 14 -9 -2007. On scrutiny of the refund claim, it was noticed that sales of the imported goods i.e. Air conditioner had been made in several different States and the appellant failed to fulfil certain mandatory conditions as envisaged under Notification No. 102/2007 -Cus., dated 14 -9 -2007 to avail the benefit of the said notification. The appellant, while filing the refund claim, had not submitted the required documents like the acknowledgement of VAT returns, copies of VAT challans or ST/VAT documents evidencing payment thereof, sales invoices, and copy of receivable account to substantiate the claim of unjust enrichment. Based on the above noted deficiency, show cause notice F. No. VIII/20 -05/Refund/ICD/2009, dated 3 -6 -2009 was issued calling upon them to show cause as to why the benefit of exemption notification ibid should not be disallowed and consequently the refund claim should not be rejected. After following due process of law the said show cause notice was adjudicated vide impugned order, wherein the adjudicating authority rejected the refund claim of Rs. 12,41,910/ - (amount in all four appeals totalled together) on the ground of non -submission of documents evidencing payment of appropriate Sales Tax/VAT as the case may be, as well as on the ground that refund claim is hit by bar of unjust enrichment.