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2017 (7) TMI 376 - CESTAT MUMBAIRefund claim - unjust enrichment - Held that: - It is abundantly clear from the records that the appellant in the present instance had been required, under the extant procedures, to deposit a certain sum of money with the customs authorities pending finalisation of the assessment. It is nobodys case that the amounts collected had been included in the duty levied before clearance of the goods on provisional assessment. To the extent that the said deposit is not included in the assessed duty, it would not have to be subject to the rigours of the hurdles that precede sanction and transfer of the refund to the applicant. It devolves upon the competent authority to examine the evidence of having borne the incidence furnished by the applicant and to render cogent findings on the non-acceptability of such evidence before ordering the credit of the claimed amount to the Fund - the first appellate authority has not done so. It would, therefore, be in the fitness of things for a re-examination of the claim by the original authority to determine if in the context of evidence furnished by the appellant, the burden of duty has indeed been passed on - appeal allowed by way of remand.
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