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2014 (2) TMI 68 - AT - CustomsBenefit of exemption under Customs Notification No.29/97-Cus against EPCG scheme - Assessee deposited duty during pending adjudication - Tribunal granted benefit of notification - Department rejected refund claim - Unjust enrichment - Held that:- in an internationally competitive situation, the respondent could not have passed on the incidence of duty to the foreign buyer - case of capital goods captively consumed is on a different footing as compared to raw material. I also take note of the principle that exporters are to be given relief of local incidence of duties - The fact that he has accounted the depreciation of duty paid (though it was not payable) can only reflect on his profitability and it cannot be taken as a proof that he has passed on the incidence to the foreign buyer - Following decision of Design Classics Exports (P) Ltd. Vs CC Chennai [2004 (7) TMI 140 - CESTAT, CHENNAI], Golden Iron & Steel Forgings Vs CC Mumbai [2003 (2) TMI 119 - CEGAT, NEW DELHI] and Bharti Sons Vs CC Amritsar [2009 (7) TMI 1040 - CESTAT NEW DELHI] - Decided against Revenue.
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