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2015 (1) TMI 67 - AT - CustomsDenial of refund claim - Unjust enrichment - excess payment of safeguard duty - Held that:- the argument of ld. A.R. that bar of unjust enrichment is applicable to the facts of the case is sustainable. - the appellant has been able to prove that the amount is recoverable from the customs and he is able to produce the Chartered Accountant certificate certifying that the amount of excess safeguard duty has not been formed the part of selling price of the goods. Therefore, the appellant has proved that the burden of duty is not passed on the buyer and the bar of unjust enrichment is not applicable to the case. - refund allowed - Decided in favour of assessee.
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