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2016 (12) TMI 1687 - AT - CustomsRecovery of refund sanctioned earlier - it was found that Revenue instead of reviewing the respective refund orders and filing appeals before the Commissioner (Appeals) issued demand notices to the assessee to realize the amounts erroneously refunded - unjust enrichment - Held that: - When the assessee respondent gave a Chartered Accountant’s certificate saying that the burden of 4% CVD was not passed on by the importer to any other person, it is difficult to accept the Revenue’s argument against the assessee respondent without there being any documentary evidence to such effect. Also, the department has not given any evidence either to prove the fact of such habitual and repeated offences by the present assessee respondent or to substantiate the fact of case of unjust enrichment on the part of the assessee respondent. Appeal dismissed - decided against Revenue.
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