Commissioner Of Customs (Exports), ... vs M/S. Sunder Brothers

[Arising out of Order-in-Appeal No.C.CUs.No.644/2011, dated 13.09.2011 passed by the Commissioner of Customs (Appeals), Chennai]

COMMISSIONER OF CUSTOMS (EXPORTS), CHENNAI APPELLANT

Versus

M/s. SUNDER BROTHERS RESPONDENT

Appearance:

For the Appellant Shri M. Rammohan Rao, JC (AR)

For the Respondent Shri M.L. Grover, Adv.

CORAM:

Honble Shri D.N. Panda, Judicial Member

Date of hearing/decision 11-08-2015

FINAL ORDER NO. 41039 / 2015

The question in this appeal is very precise i.e., whether the amount of Rs.11,69,503/- forming part of the deposit of Rs.22,50,578/- is refundable to the appellant and such a refund whether shall meet the test of bar of unjust enrichment.

2. Respondent submits that Honble High Court of Madras in the case of Commissioner of Central Excise, Coimbatore Vs Pricol Ltd. reported in 2015 (320) E.L.T. 703 (Mad.) has held that the disputed amount when refunded that need not meet the test of bar of unjust enrichment.

3. The appellant-assessee shows that the amount which is sought to be refunded appear in its balance sheet in Schedule-IV thereof as on 31.03.2015. It is apparent that the said amount was rolling on from the year 1997. Once the disputed amount appeared in Balance Sheet as refundable and the appellants disclosed that the said amount is receivable from the department, the burden of proof is discharged by assessee leaving it to the department to test whether such a claim of the assessee was incorrect. That not being done, Revenue appeals fails. Accordingly, that is dismissed.

2. In view of the disposal of appeal above, cross objection stands disposed. (Dictated and pronounced in open court)

(D.N. PANDA) JUDICIAL MEMBER

ksr 28-08-2015

DRAFT Remarks

I II III

Date of dictation 11.08.2015

Draft Order - Date of typing 17.08.2015

Fair Order Typing 28.08.2015

Date of number and date of dispatch

4 C/00389/2011 and C/CO/00001/2012