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2018 (2) TMI 1867 - AT - CustomsRefund claim - duty paid under protest - rejection of refund on the ground that the assessment order not challenged - Held that:- The appellate authority has correctly held that the duty was paid under protest and further that there is no need to challenge the assessment order and the refund claim has rightly been filed. Unjust enrichment - Held that:- The appellate authority has held that the incidence of duty has been passed on to the buyer - further, once the appellate Commissioner has held that the refund has properly been filed and the duty was paid under protest the appellate authority should have also considered the memorandum of understanding between the appellant and his supplier abroad as well as the DGFT letter dated 28.02.2012 permitting the import at 50US$ per SQM. The impugned order has simply rejected the appeal of the appellant after holding that the refund claim is barred by unjust enrichment. Once a refund is barred by unjust enrichment then it was incumbent upon the appellate authority to credit the said refund to Consumer Welfare Fund which has also not been done in the present case. The present case is required to be remanded back to the Commissioner with the direction to examine the issue of unjust enrichment - appeal allowd by way of remand.
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