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2019 (2) TMI 693 - AT - CustomsPrinciples of unjust enrichment - Refund of duty credited to Consumer Welfare fund - goods captively consumed - it was alleged that appellants have not proved that the burden of duty was not passed on to customers - Held that:- It is true that the concept of unjust enrichment extends not only to the goods which are traded but also to goods which are captively consumed by the claimant in the manufacture of products. The duty element can be indirectly passed on to the customers by including their duty in cost of production. In the facts of the present case, on the basis of the CA certificate produced by the counsel for the appellant before the bench backed by the balance sheet and other documents, it is clear that appellant has not included customs duty element (CVD and SAD) on the goods imported in the cost of their manufacture and has only accounted for them as amounts receivable in their books of accounts - thus, the appellant has not passed on the burden of customs duty claimed and therefore they are entitled to refund of the same. The impugned order is modified to the effect that the refund amount shall instead of being credited to the Consumer Welfare Fund be paid to the appellant - appeal allowed - decided in favor of appellant.
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