2024-VIL-1298-CESTAT-DEL-CU
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CUSTOMS CESTAT Cases

Customs - Refund, Unjust Enrichment, Modification of Assessment Order – Appellant imported mobile phones and paid additional customs duty at the rate of 6% - appellant filed refund claim of the differential duty on the ground that they are only required to pay an additional duty of 1% under Notification No. 12/2012-CE dated 17.03.2012 - Deputy Commissioner allowed the refund claims but directed the amounts to be credited to the Consumer Welfare Fund under Section 27(2) of the Customs Act, 1962, on the ground that the appellant had failed to conclusively prove that the incidence of duty was not passed on to the buyers - Whether the Department can raise the issue of maintainability of the refund application on the ground that the assessment orders were not modified, when the department did not file any appeal against the order of the Deputy Commissioner sanctioning the refund – admissibility of Certificate of the Chartered Accountant produced by the appellant to demonstrate that the incidence of duty was not passed on to the buyers – HELD - the Department cannot be permitted to raise the issue of maintainability of the refund applications, as the order of the Deputy Commissioner sanctioning the refund had attained finality since the department did not file any appeal against it - an issue that has attained finality between the parties cannot be raised again, even if it is a pure question of law - the certificate of the Chartered Accountant should be accepted, as identical certificates issued by the same Chartered Accountant had been accepted by the Hyderabad Bench of the CESTAT and the Deputy Commissioner, Ahmedabad, and the Department had not filed any appeals against those orders - the Department cannot accept a finding in one case and question the same in another case – The orders passed by the Commissioner (Appeals) confirming the order passed by the Deputy Commissioner for deposit of the sanctioned amount in the Consumer Welfare Fund under section 27(2) of the Customs Act, therefore, are set aside - The appellant is held entitled to the payment of refund – the appeals are allowed
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