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2017 (11) TMI 1702 - HC - CustomsRefund claim - import of Capital Goods - duty paid under protest - Section 27 of the Customs Act - case of Revenue is that the respondent did not discharge his burden of proving that the incidents of duty was not passed on to the consumers - Held that:- The burden of proof was discharged by the respondent by producing certificate issued by the Chartered Accountant which was not considered by either of the lower authorities - Tribunal was only following judgment of the Madras High Court in CC, Chennai v. Venkataeswara Hospitals [2009 (4) TMI 925 - MADRAS HIGH COURT], which took the view that the concept of unjust enrichment would not be applicable to the import of capital goods. The findings of the Tribunal are not vitiated by any illegality for interference - appeal dismissed.
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