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2017 (6) TMI 1223 - CESTAT MUMBAIRefund of special additional duty credited to the Fund and not released - Unjust Enrichment - section 27 of Customs Act, 1962 - inability of the appellant to establish that the duty burden had not been passed on to the buyer of the goods that precluded the release of the refund to them - Held that:- The appellant has produced the certificate of Chartered Accountant indicating that the duty burden had not been passed on - the credit of the sanctioned amount to the Fund is not tenable - appeal allowed - decided in favor of appellant.
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