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2016 (3) TMI 1091 - AT - CustomsRefund of customs duty - Bill of Entry is filed on self assessment basis - they did not claim benefit of notification inadvertently/not being aware of the benefit which was available to them at the time of import. - assessee did not challenge the assessment order before any appeal Forum - unjust enrichment - Held that:- The coordinate bench of the Tribunal in Suryalaxmi Cotton Mills Ltd Vs CCE, Nagpur, [2014 (12) TMI 1207 - CESTAT MUMBAI] following the judgment laid in Aman Medical Products Ltd [2009 (9) TMI 41 - DELHI HIGH COURT] held that if the duty is paid and borne by the assessee, refund is admissible without challenging the Bill of Entry. In the present case, undisputedly, the duty was paid and borne by the appellant. - Refund to be allowed. Unjust enrichment - Held that:- the certificate issued by Company's statutory auditor to be accepted as sufficient evidence to establish that the incidence of duty has not been passed on - Further, If the claim for refund is not supported by necessary documents, the original authority ought to have returned the refund claim as defective and ought not to have passed any order on merits. The appellant then should be provided opportunity to rectify the defects. - Refund allowed - Decided in favor of assessee.
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