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2010 (3) TMI 510 - CESTAT, CHENNAIRefund – Unjust enrichment - The claim of the assessees for refund of the export duty paid on cashew nut kernels during the period 26-9-2006 to 30-11-2006 under 114 shipping bills has been rejected on the ground that the importer has passed on the incidence of duty paid by him to the buyer. Held that – mechanism for testing refund claims on anvil of unjust enrichment incorporated only in section 27 and not under section 26. Assessee not required to establish that he has not passed on incidence of duty to any other person. Refund allowed.
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