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2011 (3) TMI 1233 - DELHI HIGH COURTRefund - assessee imported Hooks, Loops and Adhesive Tapes from Taiwan - confiscation of the above goods giving option to redeem the goods on payment of re-demption fine - Held that:- CEGAT disposed of the application vide order dated 2nd June, 1994, inter alia observing that their earlier order dated 13th March, 1992 had been complied with and, therefore, no further directions were required to be issued as the claim of the petitioner was rejected on the ground of unjust enrichment - The petitioner could not produce relevant documents to show that they had not passed the incidence of duty to the customers/consumer. The order dated 2nd June, 1994 passed by the Assistant Collector of Customs, records that repeated opportunities were granted to the petitioner to furnish proof to the effect that the burden/element of duty was not been passed to the customers/consumers, but no documents were produced to substantiate the case. On several dates the petitioner had not appeared inspite of opportunity granted. As noted above, the petitioner wanted to donate the amount to a Charitable/Welfare Trust. Accordingly, the claim of refund of Rs. 1,54,230 and Rs. 42,783 was rejected - Decided against the assessee
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