GODREJ INDUSTRIES LTD. Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) AS per facts on record, a dispute about the correct classification of imported consignment of "Alpha Olefin C -14" arose between the appellants and the Customs authorities. Whereas the appellant was claiming the classification under Chapter 29, revenue classified the same under Customs Tariff Heading 27.10. The dispute travelled up to Tribunal and the appeal filed by the appellants was rejected. The said order of the Tribunal was challenged before the Hon'ble Supreme Court. As per the interim order dated 21/08/2000 passed by the Hon'ble Supreme Court, the appellants deposited an amount of Rs. 3,39,72,898/ - on 16/11/2000. The appeal was ultimately disposed of by the Hon'ble Supreme Court remanding the matter to the original adjudicating authority for deciding the issue of classification. As a consequence, the original adjudicating authority passed the order accepting the appellants claim of classification under heading 2901. There is no dispute about the said classification adopted by the original adjudicating authority.

(2.) AS a consequence of settlement of dispute on classification in favour of the appellants, they became entitled to refund of the deposits made by them on 16/1/2000, in terms of the Supreme Court's direction. Accordingly, vide their letter dated 29/01/2003, the appellants requested for refund of the said deposit amount. The matter was taken up by the Assistant Commissioner of Customs for adjudication and vide his order dated 30/03/2004, the said amount was sanctioned for refund. While ordering, the Assistant Commissioner observed as under:

(3.) THE above order of the Assistant Commissioner was appealed against by the revenue before the Commissioner (Appeals), who after relying upon the Hon'ble Supreme Court's decision in the case of Sahakari khand Udyog Mandal Ltd., v. CCE held that the provisions of unjust enrichment are applicable. Since the lower authorities has not examined the same, he set aside the order and allowed the appeal of the revenue. Hence, the present appeal.