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2024 (1) TMI 1126 - AT - CustomsRefund of Customs duty - denial on the ground of unjust enrichment - duty burden passed on to buyer or not - HELD THAT:- As the law, on unjust enrichment, it is a settled that unless and until the importer proves that incidence of duty has not been passed on to the buyer, the question of refund does not arise. The Hon’ble Supreme Court in the case of UNION OF INDIA VERSUS SOLAR PESTICIDE PVT. LTD. [2000 (2) TMI 237 - SUPREME COURT] observed that Section 27 of the Act has been re-cast with the amendments made in 1991 and the said section does not necessarily have to be read in conjunction with Sections 27C and D of the Act. If the incidence of duty paid on the imported raw material has not been passed on to any other person, then by virtue of proviso to Section 27 (2) of the Act in the case where application for refund had been made prior to 1991, refund due on the duty paid would be given to the applicant. There are no reason to interfere with the impugned order - appeal dismissed.
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