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2023 (6) TMI 1061 - CESTAT HYDERABADRefund of Customs Duty - burden of duty is transferred to the buyer of the goods or not - principles of natural justice - HELD THAT:- It is an admitted fact that the Original Authority has granted the refund based on this Tribunal’s Judgment [2017 (3) TMI 700 - CESTAT HYDERABAD], without examining the same from the angle of unjust enrichment as provided under the Customs Act, 1962, against which the Department filed an Appeal before the Commissioner (Appeals). The Commissioner (Appeals) has come to the conclusion that the Appellants did not succeed in establishing their case against the presumption provided under Sec.28D and in consequence, the amount of refund granted has to be held erroneously granted to the Appellants which is liable to be recovered from them as per law. The entire issue of whether they were entitled to exemption or not, has already been decided by this Tribunal and the only limited issue was the consequential refund available to them. The Original Authority has granted the same without examining the principle of unjust enrichment, whereas, the Appellate Authority has set aside the said Order holding that Appellants have not been able to cross the bar of unjust enrichment by proving that they have not passed on the incidence of duty. In the interest of justice, the matter needs to be referred back to the Original Authority to go through the documents furnished by them and any other additional evidence or documents which he might require to come to the conclusion whether the principle of unjust enrichment is invokable in the instant case or otherwise. It is however to be noted that merely CA Certificate per se cannot be the sole ground for proving that they have not passed on the incidence of duty, if the sanctioning authority is not satisfied with the documents and he may also rely in addition on any other documents in order to come to the conclusion as to whether duty incidence has been passed on to customer or not in the facts of the case. Appeal allowed by way of remand.
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