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2014 (2) TMI 700 - HC - CustomsDenial of refund claim - Unjust enrichment - Whether CESTAT was correct in holding that the doctrine of unjust enrichment under Section 21 of the Customs Act is not applicable to the claim of refund of customs duty paid on the capital goods - Held that:- Though the original authority and the appellate authority have clearly observed that no documents were produced before them to prove that there was no case of unjust enrichment, the fact remains that the CESTAT has not considered the said aspect and proceeded to hold that there was no necessity to prove that there was no unjust enrichment in case a claim is made under Section 27 of the Customs Act - in respect of any claim for refund, the party should prove that there was no case of unjust enrichment by producing acceptable materials, the matter requires consideration by the authorities after giving opportunity to the assessee to produce materials. Since the order passed by the CESTAT does not contain any averment with respect to the materials produced by the assessee to prove that there was no case of unjust enrichment and the duty burden has not been passed on, we are of the view that opportunity should be given to the assessee to produce materials - Matter remitted back - Decided in favour of Revenue.
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