TMI Blog2014 (2) TMI 700X X X X Extracts X X X X X X X X Extracts X X X X ..... claim is made under Section 27 of the Customs Act - in respect of any claim for refund, the party should prove that there was no case of unjust enrichment by producing acceptable materials, the matter requires consideration by the authorities after giving opportunity to the assessee to produce materials. Since the order passed by the CESTAT does not contain any averment with respect to the materials produced by the assessee to prove that there was no case of unjust enrichment and the duty burden has not been passed on, we are of the view that opportunity should be given to the assessee to produce materials - Matter remitted back - Decided in favour of Revenue. - C.M.A. No. 493 of 2005 - - - Dated:- 25-8-2011 - D. Murugesan and K.K. Sas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Therefore, a finding was recorded by the original authority holding that the assessee had not filed any documents to show that the duty burden has not been passed on to the purchaser of the finished goods. The said order was taken up in appeal before the Commissioner of Customs (Appeals). The Commissioner of Customs (Appeals) concurred with the views expressed by the original authority and dismissed the appeal. The said order was challenged by the assessee before the CESTAT. The CESTAT, without considering the question as to whether the assessee had produced the documents to substantiate their claim, observed that the doctrine of unjust enrichment under Section 27 of the Customs Act is not applicable to the claim of refund of customs duty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 11B of the Act, the doctrine can be invoked to deny the benefit to which a person is not otherwise entitled. Section 11B of the Act or similar provision merely gives legislative recognition to this doctrine. That, however, does not mean that in absence of statutory provision, a person can claim or retain undue benefit. Before claiming a relief of refund, it is necessary for the petitioner/appellant to show that he has paid the amount for which relief is sought, he has not passed on the burden on consumers and if such relief is not granted, he would suffer loss. 8. Though the learned counsel for the assessee would contend that the assessee has produced materials before the authorities to prove that the duty burden has not been passed, ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
