MRF LTD. Vs. COMMISSIONER OF CUSTOMS (PORT), KOLKATA

JUDGEMENT

(1.) HEARD both sides. The authorities below have rejected the refund claim only on the ground of the appellants not being able to satisfy that they have not unjustly enriched themselves. Shri S. Ignatius, ld. Advocate appearing for the appellants states that the balance sheet of the appellant -company clearly shows the amount to be receivable from the Department. He has also produced the Chartered Accountants Certificate clearly stating that the impugned amounts have not been passed on to the customers.

(2.) THE ld. Advocate also states that the appellants have used the imported goods in the production of tyres, the price of which has not been enhanced during the relevant period. In view of the fact that the appellants have produced the Chartered Accountants Certificate and their balance sheet, which clearly states that the amount is receivable from the Department, these are ample proof that these amounts have not been passed on to their customers Applying the ratio of the Tribunals earlier decision in the case of M/s. J.K. Industries Ltd. v. Commr. of Customs, Kolkata - Order No. A/1181 -1182/Kol/2007, dated 18 -6 -2007 [2007 (217) E.L.T. 111 (T)] we set aside the impugned order and direct the original authority to allow the refund as admissible, as the appellants have not passed on the benefit of extra duty (cess) to any one. Both the appeals are allowed. (Dictated and pronounced in the open Court)