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2019 (12) TMI 896 - AT - CustomsRefund claim - unjust enrichment - case of Revenue is that although the appellant is a manufacturer and has captively consumed the imported goods they have not discharged the burden of showing that the “unjust enrichment” does not apply to their case - HELD THAT:- The balance sheet does show as a heading “balance with excise sales tax authorities”. The certificate of the cost accountant indicated that the differential custom duty was included in this receivables account. There are no evidence to the contrary in the records before me. Evidently, the amount is added in the books of accounts as “amount receivables” and not as “cost of raw materials” and it could not have been passed on indirectly to the customers. The appellant is entitled to refund of the differential duty and their claim is not hit by the clause of unjust enrichment - appeal allowed - decided in favor of appellant.
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