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2009 (6) TMI 355 - AT - CustomsWhether the claim filed by the appellant for refund of CVD paid on the goods imported by them is hit by the bar of unjust enrichment. - As rightly observed by the original authority, any distress sale per se would not mean that incidence of duty paid on such goods by the seller was not passed on to the buyer - Chartered Accountant certificate that duty burden has not been passed on - Such a certificate should be based on accounts and accounting practices/principles. None of this is discernible from this document. Therefore, the lower authorities are fully justified in having not admitted the Chartered Accountant’s certificate as evidence against bar of unjust enrichment. The appellant has no case that a reasonable opportunity of adducing evidence was not given to them by the original authority – appeal dismissed
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