{"id":174196,"date":"2003-10-20T00:00:00","date_gmt":"2003-10-19T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/overseas-trading-corpn-vs-commissioner-of-customs-on-20-october-2003"},"modified":"2015-10-26T14:46:20","modified_gmt":"2015-10-26T09:16:20","slug":"overseas-trading-corpn-vs-commissioner-of-customs-on-20-october-2003","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/overseas-trading-corpn-vs-commissioner-of-customs-on-20-october-2003","title":{"rendered":"Overseas Trading Corpn. vs Commissioner Of Customs on 20 October, 2003"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Mumbai<\/div>\n<div class=\"doc_title\">Overseas Trading Corpn. vs Commissioner Of Customs on 20 October, 2003<\/div>\n<div class=\"doc_citations\">Equivalent citations: 2003 (158) ELT 635 Tri Mumbai<\/div>\n<div class=\"doc_bench\">Bench: K Kumar, S T C.<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p>C. Satapathy, Member (T)<\/p>\n<p>1. After hearing both sides on 18-2-2002, this appeal was allowed and the order was pronounced in the Court on the same day. The reasons for the said decision are as under :-\n<\/p>\n<p>2. In this case the consequential refund allowed by the Commissioner (Appeals) has been denied on the ground of unjust enrichment. It is the case of the appellants that in this case the raw-materials were imported for subsequent processing and exporting them to the foreign buyers as per the conditions in the EXIM policy and therefore, the question of unjust enrichment does not arise. They have also cited the following two decisions of the Tribunal in their support :-\n<\/p>\n<p>(1) <a href=\"\/doc\/1431558\/\">Associated Cement Companies Ltd. v. C.C.E., Jamshedpur<\/a> &#8211; 2001 (130) E.L.T. 277 (Tri. &#8211; Kolkata).\n<\/p>\n<p>(2) <a href=\"\/doc\/858729\/\">C.C.E., Patna v. Bhagwati Pd. Agarwall Engg. Works (P) Ltd.<\/a> &#8211; 1998 (29)RLT477(CEGAT).\n<\/p>\n<p>Both these decisions support the claim of the appellants that bar of unjust enrichment cannot be applied when there is no change in the sale price of the final product and hence the duty incidence cannot be said to have been passed on to the buyers. Following the said two decisions of the Tribunal, we allow the appeal of the appellant with consequential relief.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Mumbai Overseas Trading Corpn. vs Commissioner Of Customs on 20 October, 2003 Equivalent citations: 2003 (158) ELT 635 Tri Mumbai Bench: K Kumar, S T C. ORDER C. Satapathy, Member (T) 1. After hearing both sides on 18-2-2002, this appeal was allowed and the order was pronounced in the [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-174196","post","type-post","status-publish","format-standard","hentry","category-judgements"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Overseas Trading Corpn. vs Commissioner Of Customs on 20 October, 2003 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/overseas-trading-corpn-vs-commissioner-of-customs-on-20-october-2003\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Overseas Trading Corpn. vs Commissioner Of Customs on 20 October, 2003 - Free Judgements of Supreme Court &amp; 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