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2009 (7) TMI 1040 - AT - CustomsRefund claim - unjust enrichment - rejection on the ground that machine was not covered under EPCG Scheme - Held that: - there is no dispute that imported machine was cleared under EPCG Scheme. The affidavit indicates that the imported machine was used for the exported goods. It is also declared that the goods manufactured were exported in global market at international competitive prices. This fact was not disputed by the Commissioner (Appeals). It is noted that Government is providing export incentives so as to make the manufacturer to compete in international market. So, there is no scope to pass incidence of duty to foreign buyers. Hence, the appellant established that the amount of duty in relation to which refund was claimed was not collected from any other person - appeal allowed - decided in favor of appellant.
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