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2019 (11) TMI 1497 - CESTAT CHANDIGARHRefund of excess Customs duty paid - goods not sold - rejection on the ground that the appellant has failed to pass the bar of unjust enrichment - HELD THAT:- Admittedly, the passing of duty on the buyer comes into picture only when goods are sold. When the goods are not sold, the appellant is not required to establish that the duty incidence is not been passed on the buyer. As there is no buyer at all, in that circumstances, the Ld. Commissioner (Appeals) fell in an error holding that the appellant is required to pass the bar of unjust enrichment as held by the Hon’ble Apex Court in the case of Mafat Lal Industries Ltd. v. Union of India [1996 (12) TMI 50 - SUPREME COURT]. Appeal allowed - decided in favor of appellant.
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