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2018 (4) TMI 1051 - CESTAT AHMEDABADRefund claim - unjust enrichment - whether the appellant had passed on the burden of refund amount of ₹ 40,36,127/- to others which was deposited with the department at the time of provisional assessment of the imported goods, during the period August 2010 to November 2010? Held that: - the appellant has not passed on the burden of the amount claimed as refund to others, as the refund amount shown as Provision in balance sheet of 2010-11, reversed in the subsequent Financial year 2011-12 - Also, based on the same balance sheet of 2010-11, the 1% RD made at other customs houses, have been refunded to the appellant without raising the issue of unjust enrichment. The appellants are eligible to the refund claim paid as RD at the time of provisional assessment of the goods - appeal allowed - decided in favor of appellant.
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