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2019 (8) TMI 761 - HC - CustomsRefund of Customs duty - principle of unjust enrichment - passing over of incidence of duty or not - HELD THAT:- The respondent/Assessee, upon directions of this Court has produced a copy of the Certificate issued by the Chartered Accountant in favour of the respondent/Assessee to the effect that the amount of refund due to the assessee has not been taken into account while arriving at the cost of services provided to the customers and therefore, the incidence of duty in question has never been passed on to the customers and refund will not result in any unjust enrichment to the assessee. No substantial question of law arises in this appeal and the finding of facts written by the learned Tribunal based upon cogent evidence including the certificate issued by the Chartered Accountant in favour of the assessee which has not been rebutted by the Revenue by any procedure known to law and such findings of facts are binding - there is no merit in the present appeal filed by the Revenue - Appeal dismissed.
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