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2017 (8) TMI 429 - AT - CustomsRefund claim - Cess - unjust enrichment - Held that: - issue is no more res integra and is squarely covered by the decision in the case of ASIA PACIFIC COMMODITIES LTD. Versus ASSISTANT COMMR. OF CUS., KAKINADA-I [2012 (11) TMI 919 - ANDHRA PRADESH HIGH COURT], where the cess was levied after the same was abolished. The amount realized from the foreign buyer was only FOB value. It was held by the Hon'ble Andhra Pradesh High Court that all duties, cess etc are to the sellers account and also as the amount realized as per the Banker's certificate was only FOB value, therefore there is no unjust enrichment and the cess had to be refunded - the refund of cess is not hit by unjust enrichment and the appellants are entitled for the refund - appeal allowed - decided in favor of appellant.
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