Indian Oil Corporation Limited Vs Commissioner of Customs (CESTAT Ahmedabad)
CESTAT Ahmedabad held that Chartered Accountant certificate stated that duty incidence has not been passed on to the customers. Hence, refund cannot be rejected by brushing aside Chartered Accountant certificate without any cogent reason.
Facts- The appellant imported Crude Petroleum Oil and filed into Bond B/E 10th June, 2006 for warehousing u/s. 46 of the Act and said B/E was assessed provisionally. Subsequently, they filed Ex-Bond B/E for home consumption u/s. 68 of the said Act for clearance of warehoused goods, which was also assessed provisionally. Later on at the time of final assessment, demurrage charges came to be included in the assessable value, which was agitated by the said appellants. Eventually, the appeal was allowed in this regard.
Feeling aggrieved from the said decision the department preferred an appeal before Hon’ble Tribunal and the same was rejected by the CESTAT vide order dated 13.10.2015. In these circumstances, the appellant filed a refund claim for Rs. 6,19,110/- on 1st December, 2015 u/s. 27 of the Customs Act, 1962, as a consequence of order dated 13.10.2015 passed by CESTAT rejecting the appeal.
This appeal is directed against the order-in-appeal dated 4th January, 2017 passed by the Commissioner (Appeals) Customs, Ahmedabad through which he rejected the appeal filed by the appellants.
