SUN EXPORT PVT. LTD. Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) The appellants herein claimed refund of CVD paid on import of Petroleum Jelly sold on high sea sales basis to M/s Richardson Hindustan Limited, on 7.2.1984 and the claim was rejected by the adjudicating authority vide his order dt. 27.5.1985. The Commissioner (Appeals) upheld the adjudication order; his order were set aside by the Tribunal, which extended the benefit of Notification No. 234/82 and directed the claimant to produce triplicate bill of entry before the authorities below. The claimants moved the Hon'ble Bombay High Court for non implementation of the Tribunal's order and High Court remanded the case with the direction that the authorities should examine the reason for non -availability of the Triplicate copy of the Bill of Entry and should examine the applicability of the bar of unjust enrichment. The refund claim was once again rejected vide order dt. 16.12.1992 on the ground of both non -production of original triplicate bill of entry and unjust enrichment. The claimants filed writ petition No. 840/93 in the Bombay High Court which remanded the case to examine whether the filing of triplicate bill of entry could be considered by the Assistant Commissioner. The claim was once again rejected by the Assistant Commissioner of Customs vide his order dt. 4.3.1996; the Commissioner (Appeals) upheld the rejection; hence this appeal before the Tribunal.

(2.) I have heard Shri Naresh Thacker and Shri S.V. Parelkar Ld. DR. The filing of the OTBE is required for ascertaining [a] The cash number under which duty was paid, for the purpose of co -relation with official record.