ATLANTIC SHIPPING PVT. LTD. Vs. CC, JAMNAGAR

JUDGEMENT

(1.) THIS appeal has been filed by the appellant against the OIA No. 96/Commr.(A)/JMN/2010, dated 21 -6 -2010 upholding the O -I -O No. 680/AC/RD/2008 -09, dated 30 -3 -2009. Under O -I -O dated 30 -3 -2009 the adjudicating authority sanctioned the refund claim of Rs. 12,19,001/ - filed by the appellant but credited the same to the Consumer Welfare Fund as the doctrine of unjust enrichment was found applicable.

(2.) SHRI Suresh Nair (Consultant) appeared on behalf of the appellant and argued that it has been held in their own case, as per judgments of this Bench Atlantic Shipping Pvt. Ltd. Sikka v. C.C., Jamnagar [2012 (281) E.L.T. 292 (Tri. -Ahmd.)] and [2013 (294) E.L.T. 275 (Tri. -Ahmd.)], that unjust enrichment is not applicable to the refunds arising out of unjust enrichment. He also produced a copy of CA certificate dated 20 -10 -2008 that the incidence of duty paid was not passed on to any other person.

(3.) SHRI G.P. Thomas (A.R.) appearing on behalf of the Revenue argued that the refund claim of the period 7 -9 -2007 pertain to the period when the provisions of refund arising out of provisional assessments were linked to the provision of Section 27 of the Customs Act, 1962 and, therefore, doctrine of unjust enrichment will be applicable even to the refunds originated out of finalization of provisional assessments.