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2015 (12) TMI 925 - AT - CustomsDenial of refund claim - Unjust enrichment - whether the appellant is eligible for the refund of Customs duty paid by them - Held that:- Appellant had produced Chartered Accountant’s certificate wherein it was clearly mentioned that on going through the records, invoices, etc. Chartered Accountant had found that they had not passed on the higher rate of duty suffered by them. In the balance sheet also, as per the original authority’s observation, the appellant had shown the amount as receivable from Customs. The eligibility for the refund arose because between the time of Bill of Entry and time of removal, tariff value got changed and therefore, within such a short interval, the appellant could have decided to transfer the liability and claim refund is also not reasonable. When the refund claim arises within two or three days and within 15 days, a refund claim is filed, the obvious conclusion would be that the appellant was clearly aware that by the time, the crude palm oil got processed and cleared; the actual duty suffered to them was known to them. More over in this case on merits also, the appellant was eligible for refund. Further they were not selling the goods as such but they were processing the same and thereafter selling. - Impugned order is set aside - Decided in favour of assessee.
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