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2016 (3) TMI 890 - AT - CustomsRejection of refund of amount paid under protest - Unjust Enrichment though the imported goods were used for the manufacturing of fertilizers - Import of 2 catalysts charges claiming benefit of Notification No. 66/94-Cus but denied by the Department - In urgency appellant cleared consignment by paying duty on imports under protest - Held that:- the fertilizers manufactured by the respondent are under strict price control regime and the subsidy for the production cost is borne by the Central Govt., all stake holders are aware exemption was granted to such kind of import of fertilizers. Also the certificate produced by the respondent of a Chartered Engineer indicating that the incidence of duty has not been passed on is not contested by the Revenue. Therefore, the refund claim is not to be rejected. - Decided against the revenue
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