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2018 (2) TMI 960

Refund claim - credit of amount to Consumer Welfare Fund - Section 27(2) of the Customs Act, 1962 - Held that: - since the refund claim does not pertain to only the said amount and also relates to the customs duty and the CVD component, Chartered Accountant certificate cannot be considered for deciding the issue regarding applicability of the doctrine of unjust enrichment - the appellant has not produced any other evidence to show that it had not passed on the duty incidence to any other person .....

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regarding the quality of the imported goods from CIPT, the department had finalised the Bill of Entry on the assessable value of ₹ 34,01,480/- and assessed the duty liability at ₹ 9,47,750/-. Since, the appellant had paid excess duty at the time of provisional assessment, filed the refund application before the Customs authorities, claiming refund of excess duty of ₹ 3,61,618/- paid by it. The refund application was adjudicated vide order dated 25.10.2011, wherein the refund a .....

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, the doctrine of unjust enrichment is not applicable for crediting the refund amount to the Consumer Welfare Fund. 4. On the other hand, the ld. DR appearing for the Revenue submits that as per the mandates of the Customs statute, the refund sanctioning authority should credit the refund amount to the Consumer Welfare Fund and the same should be refunded to the claimant only, when adequate documentary evidences were produced showing that the incidence has been borne by him and not been passed o .....

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, such certificate cannot be considered for deciding the issue regarding applicability of the doctrine of unjust enrichment. Further, I find that the appellant has not produced any other evidence to show that it had not passed on the duty incidence to any other person. The submissions of the ld. Advocate that the goods were sold at a lesser price than the price at which the Bill of Entry was provisionally assessed, will not hold good inasmuch as selling price will not determine the question of p .....

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