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2005 (3) TMI 333 - CESTAT, BANGALORE100% E.O.U - Refund (Customs) - Unjust enrichment - de-bonded goods - Imports of two Diesel Generating Sets (D.G. Sets) - HELD THAT:- This is a case where de-bonded goods have sold. There is nothing wrong in the presumption of the Revenue that the duty burden is included in the sales price. But the error committed by the Revenue is in presuming that duty collected in excess of what is payable had been passed on to the buyers. Whenever there is a composite price inclusive of all duties, the meaning is that the price includes only the duty payable. We cannot presume that the excess duty paid by mistake is passed on to the buyer. In the present case, the sale price, no doubt, includes all statutory levies payable. That means, after some time the seller should not come to the buyer for extra amounts on the plea that further duty has to be paid to the Department. The presumption that the sale price includes duty erroneously paid in excess has no basis. More precisely, the sale price includes only the duty payable. Thus, there is no question of unjust enrichment. We allow the appeal with consequential relief.
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