Sr. No . Cheque No. Date File No. Importer Name (M/s.) Amount (Rs

LIST OF REFUND PAYMENT UNDER 4% SAD FOR THE PERIOD 01.12.2014 to 31.12.2014
Cheque
No.
Date
028318
028319
028320
028323
01.12.14
01.12.14
02.12.14
02.12.14
S/12-SAD-730/14-15 ACC®
Merino Panel Products P. Ltd.
S/12-SAD- 1085/14-15 ACC®
Aquatic Remedies P. Ltd.
S/12-SAD- 1187/14-15 ACC®
Renaissance Softech P. Ltd.
S/12-SAD- 1654,1944/13-14 ACC®
05
028324
02.12.14
S/12-SAD- 477/14-15 ACC®
06
07
028325
028326
02.12.14
02.12.14
S/12-SAD- 535/14-15 ACC®
Orange Bus. Ser. (I) Tech P.
Ltd.
Orange Bus. Ser. (I) Tech P.
Ltd.
Mettler Toledo India P. Ltd.
S/12-SAD- 612/11-12,434,928/14-15
ACC®
Gemini Power Hydraulics P. Ltd.
08
09
10
11
12
13
14
028327
028328
028329
028330
028331
028332
028334
05.12.14
05.12.14
05.12.14
06.12.14
06.12.14
06.12.14
08.12.14
S/12-SAD- 780/14-15 ACC®
Acepharma
S/12-SAD- 580/14-15 ACC®
Testo India Pvt. Ltd.
S/12-SAD- 955/14-15 ACC®
Testo India Pvt. Ltd.
S/12-SAD- 764/14-15 ACC®
D. D. International
S/12-SAD- 296,368/14-15 ACC®
Vector Biotek P. Ltd.
S/12-SAD- 926/14-15 ACC®
Bombay Fluid Sys. Comp. P. Ltd.
S/12-SAD- 1709,1083,1908,1908,
3232/12-13,117,272,464,810,962,
1122//13-14 ACC®
N. K. Patel & Sons
15
16
17
18
19
028335
028336
028337
028338
028339
08.12.14
08.12.14
08.12.14
08.12.14
08.12.14
S/12-SAD- 338/14-15 ACC®
Chr. Hansen (I) P. Ltd.
S/12-SAD- 502/14-15 ACC®
Chr. Hansen (I) P. Ltd.
S/12-SAD- 759/14-15 ACC®
New Kessler Engg. P. Ltd.
L. G. Electronics (I) P. Ltd.
L. G. Electronics (I) P. Ltd.
20
21
028340
028341
08.12.14
08.12.14
S/12-SAD- 978/14-15 ACC®
My Healthskape Medicals P. Ltd.
Chr. Hansen (I) P. Ltd.
22
23
24
25
26
028342
028343
028344
028345
028346
09.12.14
09.12.14
09.12.14
09.12.14
09.12.14
S/12-SAD- 1771/13-14,657/14-15
ACC®
S/12-SAD- 1850,1251/12-13 ACC®
S/12-SAD- 954/14-15 ACC®
Industrial Allied Products (India)
S/12-SAD- 1223/14-15 ACC®
Packtech Materials P. Ltd.
S/12-SAD- 1116/14-15 ACC®
Mettler Toledo India P. Ltd.
S/12-SAD- 1721/13-14, 249/14-15
ACC®
New Fire Engrs. P. Ltd.
27
28
29
30
31
32
33
028347
028348
028349
028350
028351
028352
028353
09.12.14
09.12.14
09.12.14
10.12.14
10.12.14
10.12.14
11.12.14
S/12-SAD- 913/14-15 ACC®
Bag Electronics (I) P. Ltd.
S/12-SAD- 117/14-15 ACC®
Global Viso Trading P. Ltd.
S/12-SAD- 116/14-15 ACC®
Global Dimensions
S/12-SAD- 907/14-15 ACC®
Bombay Elec. Proj. & Supplies (I) P.Ltd.
S/12-SAD- 1042/14-15 ACC®
J. H. International
S/12-SAD- 661/14-15 ACC®
Trend Electronics Ltd.
S/12-SAD- 173,339,515,672,838/14-15
ACC®
Komal Scientific Co.
Sr.
No
.
01
02
03
04
File No.
S/12-SAD- 966/12-13 ACC®
S/12-SAD- 2611/12-13,514/14-15
ACC®
Importer Name (M/s.)
Venus Power Electronics
Amount
(Rs.)
14,105
1,51,41,648
4,09,583
18,48,044
15,95,673
14,99,002
10,11,631
6,77,333
10,61,806
11,79,470
1,05,257
3,19,427
10,17,700
7,72,029
5,48,125
2,14,192
2,15,952
2,50,553
5,69,196
4,74,826
12,60,693
1,16,212
1,70,430
2,40,317
10,34,508
1,63,636
48,330
42,357
40,229
2,59,350
1,63,664
14,11,656
6,97,401
34
35
36
028354
028355
028356
11.12.14
11.12.14
11.12.14
S/12-SAD- 940/14-15 ACC®
Yes Intl. INC.
S/12-SAD- 775/14-15 ACC®
Jayco Safety Products P. Ltd.
S/12-SAD- 826,1001/13-14
ACC®
L. G. Electronics (I) P. Ltd.
37
38
39
40
41
42
43
44
45
46
47
48
49
028357
028358
028359
028360
028361
028362
028363
028364
028365
028366
028367
028368
028369
11.12.14
11.12.14
11.12.14
11.12.14
11.12.14
11.12.14
15.12.14
15.12.14
15.12.14
15.12.14
15.12.14
15.12.14
15.12.14
S/12-SAD- 960/14-15 ACC®
Innova Captab
S/12-SAD- 573/14-15 ACC®
Navnit Motors P. Ltd.
S/12-SAD- 962/14-15 ACC®
Labindia Analytical Instruments P. Ltd.
S/12-SAD- 943/14-15 ACC®
Yash Hitech Systems
S/12-SAD- 1804/13-14 ACC®
Apple Energy P. Ltd.
S/12-SAD- 945/14-15 ACC®
Navnit Motors P. Ltd.
S/12-SAD- 773/14-15 ACC®
Yogi Cerachem P. Ltd.
S/12-SAD- 1072/14-15 ACC®
Trichem Healthcare P. Ltd.
S/12-SAD- 1128/14-15 ACC®
Paras Chemcare P. Ltd.
S/12-SAD- 2734/12-13 ACC®
Idea Telesystems Ltd.
S/12-SAD- 626/13-14 ACC®
AGS Transact Technologies Ltd.
S/12-SAD- 367/13-14 ACC®
Advanced Graphic Systems
S/12-SAD- 1752/13-14,39/14-15
ACC®
AGS Transact Technologies Ltd.
4,57,189
1,11,667
2,54,077
1,20,882
2,64,547
2,63,494
2,38,751
3,49,613
2,60,953
3,20,518
40,067
45,254
1,71,010
50
028370
16.12.14
S/12-SAD- 255/13-14,162,426,712
/14-15 ACC®
Global Polytech Corporation
3,06,423
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
028371
028372
028373
028375
028376
028377
028378
028379
028380
028381
028382
028383
028384
028385
028386
028387
028388
16.12.14
17.12.14
17.12.14
17.12.14
17.12.14
17.12.14
17.12.14
17.12.14
18.12.14
18.12.14
18.12.14
18.12.14
19.12.14
19.12.14
20.12.14
20.12.14
20.12.14
S/12-SAD- 1346/13-14 ACC®
Jash Enterprise
S/12-SAD- 917/14-15 ACC®
Vshine Crystal
S/12-SAD- 808/14-15 ACC®
TTL Technologies P. Ltd.
S/12-SAD- 991/14-15 ACC®
TTL Technologies P. Ltd.
S/12-SAD- 193,360/14-15 ACC®
TTL Technologies P. Ltd.
S/12-SAD-543/14-15 ACC®
TTL Technologies P. Ltd.
S/12-SAD- 1130/14-15 ACC®
Neoteric Informatique Ltd.
S/12-SAD- 1019/14-15 ACC®
Qureishi Enterprises
S/12-SAD- 734/14-15 ACC®
Thermo Fisher Scientific (I)P.Ltd.
S/12-SAD- 1144/14-15 ACC®
DPB Antibiotics
S/12-SAD- 630/14-15 ACC®
Ocean International
S/12-SAD- 835,1122/14-15 ACC®
AGS Transact Technologies Ltd.
S/12-SAD- 966,1083/14-15 ACC®
Merck Specialities P. Ltd.
S/12-SAD- 977,1125/14-15 ACC®
Siemens Ltd.
S/12-SAD- 903/14-15 ACC®
Mettler Toledo (I) P. Ltd.
S/12-SAD- 981/14-15 ACC®
Fischer Measurement Tech (I) P. Ltd.
S/12-SAD- 612,1083,1537/13-14
ACC®
Jagdish Electro Traders
68
69
70
71
028389
028390
028391
028392
20.12.14
22.12.14
22.12.14
22.12.14
S/12-SAD- 29/14-15 ACC®
C.Abhaykumar & Co.
S/12-SAD- 1016/14-15 ACC®
Honeywell Automation (I) Ltd.
S/12-SAD- 1055/14-15 ACC®
Fastech Telecommn. (I) P. Ltd.
Paras Chemcare P. Ltd.
72
73
74
028393
028394
028395
22.12.14
22.12.14
22.12.14
S/12-SAD- 1848/1314,839/14-15 ACC®
S/12-SAD- 402/14-15 ACC®
S/12-SAD- 897/14-15 ACC®
Praj Industries Ltd.
S/12-SAD- 1067/14-15 ACC®
Nettel Network System
Hettich India P. Ltd.
2,03,145
1,35,783
4,02,712
4,05,828
2,99,014
13,32,832
33,28,633
31,26,977
44,04,273
11,88,510
2,49,477
3,73,477
1,33,723
85,559
1,49,105
43,81,631
1,86,15,561
18,26,559
22,84,377
4,72,420
4,95,650
44,16,598
21,33,764
6,62,370
3,04,448
4,77,559
1,34,663
75
76
77
78
79
80
81
82
83
84
85
86
87
88
89
90
91
92
93
94
95
96
028396
028397
028398
028399
028400
030701
030702
030703
030704
030705
030706
030707
030708
030709
030710
030711
030712
030714
030715
030716
030717
030718
22.12.14
22.12.14
23.12.14
23.12.14
23.12.14
23.12.14
23.12.14
23.12.14
24.12.14
24.12.14
24.12.14
24.12.14
24.12.14
24.12.14
24.12.14
26.12.14
26.12.14
26.12.14
26.12.14
26.12.14
27.12.14
27.12.14
S/12-SAD- 1065/13-14 ACC®
Yash Hitech Systems
S/12-SAD- 1780/12-13 ACC®
Acepharma
S/12-SAD- 1020/14-15 ACC®
Thermo Fisher Scientific (I)P.Ltd.
S/12-SAD- 1443/13-14 ACC®
Infinite Enterprises P. Ltd.
S/12-SAD- 1862/13-14 ACC®
Infinite Enterprises P. Ltd.
S/12-SAD- 1074/14-15 ACC®
Greenglobe Fuel Solutions
S/12-SAD- 570/14-15 ACC®
Infinite Enterprises P. Ltd.
S/12-SAD- 1071/14-15 ACC®
Bag Electronics (I) P. Ltd.
S/12-SAD- 1051/14-15 ACC®
ASB Enterprises
S/12-SAD- 351,1078/14-15 ACC®
Generex Pharmasssist P. Ltd.
S/12-SAD- 1217/14-15 ACC®
Advanced Graphic Systems
S/12-SAD- 1427/13-14 ACC®
Madhura Intl.
S/12-SAD- 123614-15 ACC®
Grass Impex P. Ltd.
S/12-SAD- 1618/12-13 ACC®
Electronic Enterprises (I) P. Ltd.
S/12-SAD- 1201/14-15 ACC®
Micropoint Computers P. Ltd.
S/12-SAD- 1087/14-15 ACC®
Lilac Medicate (P) Ltd.
S/12-SAD- 1219/14-15 ACC®
YST Fragrances P. Ltd.
S/12-SAD- 1234/14-15 ACC®
CVI Contact Lens (I) P. Ltd.
S/12-SAD- 1183/14-15 ACC®
A.K. Castors India
S/12-SAD- 964/13-14 ACC®
Gen Next Tools
S/12-SAD- 1105/14-15 ACC®
Acepharma
S/12-SAD- 2428/12-13,157/14-15
ACC®
Ruskin Chemipharm
97
98
99
29.12.14
29.12.14
29.12.14
29.12.14
29.12.14
29.12.14
29.12.14
29.12.14
29.12.14
29.12.14
29.12.14
30.12.14
30.12.14
S/12-SAD- 386/14-15 ACC®
Sunrise Enterprises
S/12-SAD- 651/14-15 ACC®
Wartsila India Ltd.
S/12-SAD- 1248/14-15 ACC®
Sunrise Enterprises
S/12-SAD- 1173/14-15 ACC®
My Healthskape Medicals P. Ltd.
S/12-SAD- 728/14-15 ACC®
Pointer Telocation (I) P. Ltd.
S/12-SAD- 1255/14-15 ACC®
Orange Technologies P. Ltd.
S/12-SAD- 910/14-15 ACC®
Pearl Enterprises
S/12-SAD- 987/14-15 ACC®
Megger India P. Ltd.
S/12-SAD- 1156/14-15 ACC®
Chr. Hansen (I) P. Ltd.
S/12-SAD- 372/14-15 ACC®
Thermo Fisher Scientific (I)P.Ltd.
S/12-SAD- 567/14-15 ACC®
Kiron Hydraulic Needs P. Ltd.
S/12-SAD- 250/14-15 ACC®
DZ Card (India) P. Ltd.
109
030719
030720
030721
030722
030723
030724
030725
030726
030727
030728
030729
030730
030731
S/12-SAD- 1193,1580/13-14,1131/1415 ACC®
L. G. Electronics (I) P. Ltd.
110
030732
30.12.14
S/12-SAD- 1219/14-15 ACC®
Tungaloy (I) P. Ltd.
100
101
102
103
104
105
106
107
108
TOTAL
1,79,199
1,46,137
1,39,487
1,28,587
1,80,801
78,945
83,302
42,131
28,057
22,93,421
61,234
4,33,613
82,114
52,824
5,59,319
20,78,423
7,01,119
10,25,244
1,35,618
76,242
4,84,757
17,18,844
5,34,276
30,75,099
4,83,205
2,58,387
5,76,324
2,60,283
3,63,114
60,66,894
13,33,698
1,58,744
2,51,501
3,89,589
4,82,396
28,44,699
11,75,91,700
S/-12-Mis- 70/210-2011,ACC(R)
Brief facts of the case
M/s Sheth P.T. Surat General , Balaji Road , Surat -395001(
hereinafter referred to as importer) had filed Bill of Entry No. 731 dated
01.09.1989 for import of Gastrointestinal Fiberscope for home
consumption. The importer had also sought the benefit of Notification
No 64/1988 -Cus., dated 01.03.1988. The importer had produced a
Customs Duty Exmeption Certificate (CDEC) issued by Directorate General of
Health Service( DGHS) for claiming duty exemption but failed to comply with
the post import condition of the Notification. On non compliance of the
conditions the Commissioner of Customs(Adjudication ) adjudicated the
matter and passed an Order- In Original dated 18.02.2002 and imposed
penalty of Rs 5000/- ordered for confiscation the goods and given option
against Redemption Fine of Rs 20,000/- and directed to duty of Rs 5,23,039/2.
As per record the importer paid the duty of Rs 5,23,039/- as per
adjudication order and filed appeal before CESTAT .The CESTAT vide A/303336/08/CSTB/C-II dt 18.06.2008 upheld the Fine and Penalty but remanded
the case back to original authority for verifying the extending the benefit of
Notification 65/88- Cus. Serial No .C-18 and Notification No 159/89- Cus.,
dated 12.05.89 Sr. No 233.
3.
On denova Order the case was again adjudicated vide order no
CC-MJ/27/2009/ADJ. ACC ACC dated 28.07.2009 and allowed the goods the
benefit of 65/88- Cus. Serial No .C-18 and Notification No 159/89- Cus.,
dated 12.05.89 Sr. No 233. and confirmed duty demand of Rs 1,46,228/- ,
penalty of Rs 5000/- and fine of Rs 20,000/ -and balance amount to refund to
the importer. The importer filed the refund claim of Rs 3,76,811/- on
arising of the Adjudication Order dt 28.07.2009.
4.
The refund office directed the importer to submits the documents
like importer’s original copy of Bill of Entry , original payment proof/challans
w.r.t payment of duty, payment of fine and penalty and worksheet , refund
application and document related to unjust enrichment , But after issuing
deficiency memo and also allowing personal hearing the importer failed to
produce the require documents. The Refund office rejected the refund claim
as deficient vide DC/DP/2159/210/ADJ/ACC , vide file no S/12-Misc70/2010-11 ACC(R).The said order was upheld by the appellate
commissioner, Mumbai –III vide order MUM-CUSTOMS--AMP-APP-64/13-14
dt 18.06.2013.
5.
Being aggrieved the importer filed an appeal before the CESTAT. The
CESTAT observed vide M/608/14/SMB/C-IV dated 14.07.2014 under Para
6 that :
“ having considered the rival contention , I find that there is no
finding recorded by the Revenue that the assessee has passed on the burden
of duty to anybody else. In view of the facts admitted in the impugned orde, I
find that the appellant has used the machinery for their own use. Secondly, on
the ground of non filing of the requisite original documents, these are only
meant for verification of the refund claim. From the order of the learned
Commissioner of July , 2009 , it is admitted fact by the Revenue that the
appellant had deposited Rs 5,23,039/- in pursuance to rejection of his claim for
emption under Notification No 64/88-Cus , which was finally allowed by the
said order in July 2009 and adjustment of duty etc. was done from the
amount of the said deposit. It is also observed in the order in favour of the
appellant that “ balance amount to be refunded to importer on the basis of
application to be made by the importer to the proper officer “. In the facts and
circumstances , there is noting else to verify in law except the doctrine of
unjust enrichment , which I hold is not applicable under law and facts and
circumstances relief . I direct the adjudicating authority to issue the refund
along with interest , in accordance with law within 30 days of production of
this order before him”.
6
The said Hon’bel CESTAT order is accepted by the Commissioner of
Customs Import
I find that issue of asking the original copy of Bills of Entry and proof
of challan of duty and fine, penalty , other documents related to unjust
enrichment has already settled by virtue of the the CESTAT order and I find
there is no need to again ask the said document , being chatrituble turst not
to be insisted upon by virtue of the the CESTAT order. I find that the part of
interest to be calculated from date of application of refund claim. The refund
claim was filed on dated 29.8.2009 .The worksheet of interest is as under :
Interest worksheet
Period
from
Amount of
refund est
Rate of
Interest
Interest
amount
29.08.2009
to
7.
Order
I sanction the refund of Rs ----------------/- claimed by M/s Sheth
P.T. Surat General Hospital, Surat along with interest to follow the direction
given by the Hon’ble CESTAT vide vide M/608/14/SMB/C-IV dated
14.07.2014.

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