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2007 (12) TMI 78 - CESTAT, MUMBAIAppellants have claimed depreciation on the imported goods, on the full cost including duty paid amount, Their plea that this doesn’t have any effect on their final product, hence the duty burden wasn’t passed on by them to their customers’, can’t be accepted. Since the appellants haven’t clearly established that they have not passed on the incidence of duty on the imported goods to their customers, the bar of unjust enrichment operates against them – refund claim rejected
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