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2017 (9) TMI 1391 - AT - CustomsRefund claim - EPCG scheme - denial of refund on the ground of unjust enrichment - case of Revenue is that the appellants have not established beyond doubt that the said duty paid by them was not recovered from their customers - Held that: - the goods imported by the appellant are "light and light fittings" which are used by them in their hotel for enhancing the beauty and decor. The same are neither sold to any other person nor consumed in the manufacture of any other final products which are ultimately sold to their customers. In such a scenario, the principle of unjust enrichment will not apply. It is not the Revenue’s case that the said Chartered Accountant’s Certificate does not reflect the correct position. Neither they have been able to produce any evidence so as to cause doubt on the said certificate or to rebut the same - refund allowed - appeal dismissed - decided against Revenue.
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