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2016 (8) TMI 1248 - AT - CustomsRefund claim - rejection on the ground of unjust enrichment - Held that: - Larger Bench in the case of Chowgule & Company Pvt. Ltd. v. Commissioner of Customs [2014 (8) TMI 214 - CESTAT MUMBAI (LB)], has categorically observed that non-mentioning of realization of additional duty of Customs on the invoice ipso facto shows that duty was not recovered from the buyer. Once such a fact comes out, it was left to Revenue to lead evidence of unjust enrichment. But that was not done - appeal allowed - decided in favor of appellant.
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