COMMISSIONER OF CUSTOMS, CHENNAI Vs. VENKATAESWARA HOSPITALS

JUDGEMENT

(1.) THE appellant is the respondent in Appeal No. C/45/2004, on the file of the Customs, Excise and Service Tax Appellate Tribunal, (in short "CESTAT"), South Zonal Branch at Chennai and challenging the vires of the order dated 8 -10 -2004, has preferred this appeal. The facts which are necessary for the disposal of this appeal are as follows: -

(2.) THE Department namely Office of the Commissioner of Customs (AIR), Chennai -27, on the consideration of the claim for refund, was of the opinion that the request of the importer appeared to be correct and it was called upon to furnish evidence to rule out unjust enrichment. Since the importer failed to furnish the same in spite of sufficient time given, the claim for refund made by the importer was rejected by the said official on 26 -7 -2003.

(3.) BEFORE the CESTAT, it was contended by the respondent herein that the bar of unjust enrichment under Section 27 of the Customs Act is not applicable to the refund claim made by them.