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2016 (3) TMI 656 - AT - CustomsRefund claim - Entitling exemption under Notification No. 21/2002 dated 1.3.2002 subject to submission of essentiality certificated from the Directorate General of Hydro Carbons- Duty paid on spares imported for use on the drilling ships as there was delay in obtaining the said certificates refund claim rejected on two grounds, one is unjust enrichment and other is refunds were filed without challenging the assessment - Held that:- the appellants have relied on the terms of the contract to assert that there was no unjust enrichment but the basic facts of actual transaction have not been produced. From the terms of contract it may appear that there was no unjust enrichment, but by itself it is not a sufficient evidence. The appellant should produce some reliable evidence of actual transactions as the terms of contract can only point at the possibility of unjust enrichment or otherwise but can not be treated as evidence. As the onus of proving that there was no unjust enrichment was on appellants and they have failed to discharge it. Also as per the decision of Hon'ble Supreme Court in the case of CCE Vs. Flock (India) Pvt. Ltd [2000 (8) TMI 88 - SUPREME COURT OF INDIA], one is necessarily required to challenge the assessment orders to be eligible to claim refund but the appellant also failed to do so. Therefore, in failure to comply both the grounds, the appellant is not entitled to refund claim. - Decided against the appellant
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