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2018 (7) TMI 191 - AT - CustomsRefund of BCD - unjust enrichment - whether the incidence of duty on the raw-materials which were imported should be deemed to have been passed on to the customers in the form of prices in the final products or not? - Held that:- Appellant have not produced any evidence to substantiate that this portion was not included in the cost of their final products and thereby the burden has not been passed on to the consumers. Thus, they have failed in discharging their burden of proving that the unjust enrichment does not apply to their case - Even in their appeal filed before this Bench, they have not produced any documents to show that the doctrine of unjust enrichment does not apply to their case. If the person claiming the refund can show that the burden of duty has not been passed on to the customers, it should be given to such person. In this case, the Assistant Commissioner has erred in rejecting the claim on the ground of unjust enrichment. He should have sanctioned the amount and ordered it to be credited to the consumer welfare fund - the Order-in-Appeal is modified to that extent that the refund of the amount is sanctioned and ordered to be credited to the consumer welfare fund. Appeal disposed off.
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