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2012 (4) TMI 168 - AT - CustomsAppeal filed against the impugned order passed by Commissioner (Appeals) on the ground of rejection of transaction value of imported goods is not sustainable and unjust enrichment as appellant had not produced any evidence on record to show that the burden of duty has not been passed on to the buyer - AO did not agree with the value declared by the appellant and enhanced duty to be paid - appellant paid duty on the enhanced value – Held that:- As per the provision of Section 28 D of the Customs Act, presumption is that incidence of duty has been passed on to the buyer by the appellant. This presumption is rebuttable. In the present case, we find that there is no opportunity granted to the appellant to rebut the presumption that the burden of duty has been passed on to the buyer - the impugned order is subject to the principle of unjust enrichment and the matter is remanded to the adjudicating authority in respect of consequential relief in pursuance of the order passed by the Commissioner (Appeals) and adjudicating authority will decide after affording opportunity of hearing to appellant.
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