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2014 (7) TMI 143 - CESTAT MUMBAIDenial of Refund claim - Unjust enrichment - excess duty was paid at time of import - Assessee contends that amount has been shown by them in the balance sheet as receivable and they have produced the certificate from the Chartered Accountant to the effect, that the said amount has not formed part of cost of production and is receivable from the department - Revenue contends that appellant has failed to show that the excess duty paid has not formed part of the cost of production - Held that:- appellant has produced a certificate issued by the Chartered Accountant certifying that the excess duty paid by them did not form part of the cost of production. It is further proved by the appellant that the price of the finished goods remain same before and after importation of the impugned goods. It is also found the excess duty paid has been shown as receivable in the balance sheet - excess duty paid by them did not form part of the cost of production and they have passed the bar of unjust enrichment. Therefore, appellants are entitled for refund - Decided in favour of assessee.
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