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2017 (1) TMI 280 - CESTAT MUMBAIRefund claim - unjust enrichment - Held that: - I find that the Balance-sheet shows total purchase of ₹ 9,14,756/- and total sales of ₹ 14,31,953/-. The customs duty paid is ₹ 16,93,136/-. It is obvious that the sale price of ₹ 14,31,953/- cannot recover the cost of purchase ₹ 9,14,756/- and the customs duty ₹ 16,93,136/-. From the above, it is obvious that the sale price does not include the entire customs duty. The same has been certified by the Chartered Accountant and in the Head of summary letter the Balance-sheet clearly reflects that the amount of refund of ₹ 10,66,690/- is due from the Customs department - no unjust enrichment in place - appeal rejected - decided against Revenue.
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