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2017 (1) TMI 403 - AT - CustomsRejection of refund claim - Advance Licence scheme - unjust enrichment - whether the Appellants are entitled to refund of the provisional amount deposited towards duty and interest under the four different challans? - Held that: - the exempt material was not sold in the local market and were used in the manufacture of exported goods and the question of passing the incidence does not arise. The Government of India refunds/rebates that duty paid either on the raw material or on the finished goods exported by the exporter. The Government of India, as a matter of policy, allows the return of the duty paid on the raw material used in the manufacture of export product. This clearly indicates that the Government does not want the exporter to suffer by exporting the goods. In view thereof, we find that there is no question of unjust enrichment arises. The certificate of the Chartered Accountant produced by the Appellants and the Balance Sheet of the Appellants produced on the record for the period 1997-2009 with corresponding ledger accounts, clearly show that the amount shown by the Appellants as deposit in their books of account - there is no question of passing of incidence to any other person arises. Appeal allowed - decided in favor of appellant.
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