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2021 (3) TMI 214 - AT - CustomsRefund of SAD - non-collection of excess duty paid by the appellant - credit notes - denial of refund on the ground that the test of unjust enrichment not passed on - rebuttal presumption as per Section 28D of Customs Act - HELD THAT:- The certificate of the Chartered Accountant would show that he has examined records and verified as to the details of the refund claim made by the appellant. Further, it is also shown that the amount was reflected in the accounts /balance sheet under the head ‘Customs Refund Receivables’. This would clearly go to establish that the excess duty has not been passed on to the buyers by the appellant From the discussions made by the original authority, and also after perusing the documents enclosed in the appeal, there are no hesitation to agree with the decision of the refund sanctioning authority that incidence of customs duty has not been passed on to another. In the case of COMMISSIONER OF CUSTOMS, NEW DELHI VERSUS ORGANAN (INDIA) LTD. [2008 (9) TMI 62 - SUPREME COURT], similar issue came up for consideration wherein the Hon’ble Apex Court held that the assessee had not passed on the burden of the customs duty to its customers. This finding is a finding of fact based on evidence which does not call for any interference. Appeal allowed - decided in favor of appellant.
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