Home Case Index All Cases Customs Customs + AT Customs - 2017 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (7) TMI 320 - CESTAT MUMBAIUnjust enrichment - refund claim - whether the refund which was sanctioned by the original authority and credited into Consumer Welfare Fund is hit by unjust enrichment or otherwise? - Held that: - the most important evidence produced by the respondent is the sale invoice of the imported goods which was sold @ of ₹ 90/- per kg. whereas the total cost of importation comes to ₹ 314/-per kg. which shows that the duty incidence has not been passed on. The respondent also submitted the Chartered Accountant certificate and also the Balance Sheet which shows that the amount refundable is accounted for under the group head of current asset. With these two evidences, I am of the view that proof that the incidence of duty has not been passed on is clearly established - refund allowed - appeal dismissed - decided against Revenue.
|