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2019 (4) TMI 448 - AT - CustomsRefund of CVD - rejection on the ground of unjust enrichment - N/N. 30/2004-CE dt.9.7.2004 - Held that:- It is a fact on record that the appellants have paid CVD and under protest and the letter of protest has not denied by the Revenue. Moreover, the invoice also confirms that they have not charged any CVD from the buyer. Moreover, it is also mentioned in the invoice itself that all duties of excise exempted vide Notification No. 30/2004-CE dt.9.7.2004 - further, the chartered accountant also certifies that the amount of CVD has not recovered from the customers and to that effect, the appellant has produced a certificate dt.25.03.2017 on record. Admittedly at the time of clearance of the imported goods, the appellants have paid CVD under protest as the said duty was not recovered from the customers evidencing invoiced issued by the appellants. Therefore, the appellants have passed the bar of unjust enrichment - Merely, the appellants have made debit entry in the Profit and Loss Account as expenditure and not shown in the balance sheet as dues recoverable from the department cannot be the reason to deny the refund claim for the reason that the appellants have not passed the bar unjust enrichment - the certificate issued by the chartered accountant certifying that the appellants have not passed the duty incidence to the customers. The appellants have passed the bar of unjust enrichment and they are entitled to claim refund of CVD paid under protest at the time of clearance of the imported goods - appeal allowed - decided in favor of appellant.
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