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2018 (1) TMI 1062 - AT - CustomsRefund of excess customs duty paid - unjust enrichment - Held that: - In the case of admitted fact that at the time of import and for the year 2008-09, the higher customs duty formed part of costing, we are not able to appreciate how such a certificate that full customs duty is not hit by unjust enrichment could have been issued by the Chartered Accountant - Further, the stock as on 1.4.2009 and the utilization and costing principles followed in 2008-09 and 2009-10 has not been elaborately dealt in the said Chartered Accountant certificate to satisfy the lower authorities that appellant is not hit by bar of unjust of enrichment. Summary certificate of this nature now produced before us cannot satisfy the legal requirement. The appellants have not satisfactorily established that the duty burden has not been passed on to third party and as such could not escape the bar of unjust enrichment - Appeal dismissed - decided against appellant.
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