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2009 (5) TMI 477 - CESTAT, BANGALORERefund- unjust enrichment- The appellants filed a refund claim against the excess duty paid where the Notification benefit was denied. The same was rejected by the Adjudicating Authority. Against such an order, appellant moved in appeal before the Commissioner (A), who allowed the appeal by remanding the matter back to the Adjudicating Authority to reconsider the claim to the extent of quantity already consumed, after verifying all the aspects. The Adjudicating Authority passed an order sanctioning the refund claim, but credited the same to the Consumer Welfare Fund. Held that- burden of duty was passed on and importer was not entitled to refund. In the absence of any evidence to show that the amount has not been recovered from the customs, we find that the impugned order passed by the Commissioner (Appeals) is correct.
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