(Per : HONOURABLE MR.JUSTICE V. M. SAHAI) ADMIT.
Issue Notice of admission to the opponent.
We have heard Mr. R.J.Oza, learned senior standing counsel of Customs Department for the appellant.
In this tax appeal we formulated the following substantial question of law:
"1. Whether in the facts and circumstances of the case, the doctrine of unjust enrichment under section 27 of the Customs Act, 1962 is applicable to the refunds in case of short shipment of import cargo where the importer has expensed out the excess customs duty paid in their books of accounts.
2. Whether or not in the facts and circumstances of the case the Tribunal has committed substantial error of law in passing impugned order without recording its finding of disagreement to the specific finding on applicability of provisions of unjust enrichment on short landing of LNG in order in appeal by the Commissioner (Appeals), Customs Ahmedabad?
3. Whether or not in the facts and circumstances of the case the Tribunal has committed substantial error or law by applying judgement of the Tribunal in case of Godrej & Boyce Mft. Co. Vs. Collector of Customs reported in 2001 (134) ELT 429 and Textool Company Ltd. Vs. CC Chennai reported in 1999 (111) ELT 826 and consequently allowing appeal of the importer without recording comparative facts of the case and giving findings on the jurisdictional facts on hand?"
Paper-book shall be filed within three months.
[V.M.SAHAI, J.] [N.V.ANJARIA, J.] JYOTI Top