OVERSEAS TRADING CORPORATION AND Vs. CC

JUDGEMENT

(1.) Heard both Sides.

(2.) The appellant filed these appeals against the common order -in -appeal whereby the refund claim of the appellant was rejected as time -barred.

(3.) The brief facts of the case are that the appellants made import of copper cathodes and filed bills of entry declaring the value of the goods. the value declared by the appellant was not accepted by the Revenue and the same was enhanced and the imported goods were assessed at the enhanced value. The appellant paid duty as per assessment which was on the enhanced value and got cleared the goods. Thereafter the appellant filed appeal against the assessment order and the matter reached up to the Tribunal and the Tribunal vide order dated 8.12.99 remanded the matter to the adjudicating authority for de novo adjudication. The adjudicating authority again confirmed the demand on the basis of enhanced assessable value. On appeal filed by the appellant, the Commissioner of Customs (Appeals) vide order -in -appeal set aside the adjudication order and accepted the value declared by the appellant. In pursuance to the order -in -appeal passed by the Commissioner (Appeals), the appellant filed refund claim in respect of the excess duty paid by them. The Deputy Commissioner (Refund) sanctioned the refund claims. The Revenue challenged the orders whereby refund claims were sanctioned. The Commissioner (Appeals) in the impugned order accepted the appeal of he Revenue and held that the refunds are time -barred. The Commissioner (Appeals) held that as the refund claims are being rejected as time -barred, therefore, he is not going to the aspect of unjust enrichment and other issues.