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2019 (4) TMI 446 - AT - CustomsRefund of CVD - appellants have preferred refund claims for ₹ 2,24,56,116/- with retrospective effect from 1st March 2006 on the grounds that Customs Department has been erroneously charging CVD at 10% AD valorem instead of specific rate of ₹ 30 per SQM in spite of the Board clarification dated 16.03.2012 - rejection of refund claim on account of re-assessment, limitation and unjust enrichment and also the classification. Held that:- The appellant has relied upon various decisions to prove that duty burden has not been passed on to the buyer and has been borne by themselves. For this also, the appellant relied upon the various decisions but the same were not considered by the Commissioner (A). In view of all these circumstances, the impugned order is not sustainable in law and therefore the same is set aside - further matter remanded to the Commissioner (A) for the purpose of examining the issue of limitation and unjust enrichment. Appeal allowed by way of remand.
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