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2020 (3) TMI 102 - AT - CustomsRefund claim - refund was allowed but was ordered to be credited to consumer welfare fund - principles of unjust enrichment - allegation that the appellant could not prove that they had not passed on the burden of excess duty to their customers - HELD THAT:- The only ground on which the refund was ordered to be credited to consumer welfare fund was that they had received remittance in excess of what was indicated in the invoice. Therefore, it was presumed that the burden of export duty has been passed on to the customers. The learned counsel for the appellant has satisfactorily explained that this was on account of the excess quantity exported as was determined after testing at the discharge port. After going through the provisional and final invoices, it can be concluded that the appellant had not passed on the burden of export duty to their overseas customers - impugned order is modified to the extent of setting aside the direction to credit the amount to the consumer welfare fund - appeal allowed - decided in favor of appellant.
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