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2011 (8) TMI 318 - CESTAT, AHEMDABADEligibility to refund claim - Duty paid under protest - Unjust enrichment - Import of excess quantity after removal of the quantity mentioned in the bill of entry - Appellant was allowed to lift the remaining cargo on payment of duty,which they paid under protest and accordingly clearance was allowed - Subsequently, the appellant filed refund claim vide their application dated 16.10.1999 claiming refund of the excess amount paid - As per facts, the appellant has not produced any convincing evidence that the incidence of duty in question has not been passed on as the goods being under APM to show from their books of accounts that the amount paid as duty was not charged as expenditure and the same is retained as amount receivable from customs - At no point of time the appellant produced their financial documents or a certificate issued by the Chartered Accountant showing the incidence of duty - Decided against the assessee.
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