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2016 (3) TMI 190 - AT - CustomsRejection of refund claim of duty of customs - Bar of Unjust Enrichment - passing of CVD as Cenvat Credit - Held that: If the said amount pertained to the Bill of Entry in dispute then it should have appear as amount recoverable in the Balance-sheet of 2005-06 and it should have been shown as amount recoverable as on 31.3.2006. Furthermore, a perusal of the invoice produced by the appellant shows that the appellant has indeed passed on the burden of duty to the buyers. The appellant importer is also a registered dealer, registered with Central Excise. The invoice being issued by him are under the Central Excise Rules, the invoice clearly show the amount of duty is being passed on. The invoices are required to show in the format prescribed under the law in respect of each consignment the amount of duty passed on. In fact, the appellant being a registered dealer is legally required to take credit of the duty paid and in each invoices pass on proportionate credit to the buyers. The invoices produced by the appellant show that he has done so. Not only he has taken credit but also passed on the same to the buyers. Therefore, as the appellant has passed on the credit to the buyers and also passed on burden of duty to the buyers, no refund can be sanctioned. - Decided against the appellant
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