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2017 (7) TMI 76 - AT - CustomsUnjust enrichment - refund claim - Held that: - in support of the refund claim appellant has filed all the documents and also filed a certificate of the CA who has certified that the lamps were recorded in the fixed asset register and fixed in the operation theatre and the same are being used for surgical procedure and not sold. In fact both the authorities have not considered the certificate issued by the CA and have ignored the same by holding that it does not conclusively prove that the incidence of duty had not been passed on to the ultimate consumer - on an identical issue, the Hon'ble High Court of Madras in the case of CC, Chennai Vs. Venkataeswara Hospitals [2009 (4) TMI 925 - MADRAS HIGH COURT] has held that bar of unjust enrichment not applicable to imported capital goods used captively by the importer - refund cannot be denied. Interest - Held that: - the appellant is entitled to interest as laid down in Section 27A in accordance with the rates fixed by the Central Government's notification. Appeal allowed - decided in favor of appellant.
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