2019 (11) TMI 1497

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... appellant is in appeal against the impugned order wherein the refund claim has been rejected on the ground that the appellant has failed to pass the bar of unjust enrichment. 2. The facts of the case are that at the time of import the appellant paid Basic Customs Duty (BCD) @ 5% in fact, the rate of Basic Customs Duty (BCD) was 2%. The appellant filed a refund claim, claiming the refund of e .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... are not sold, the appellant is not required to establish that the duty incidence is not been passed on the buyer. As there is no buyer at all, in that circumstances, the Ld. Commissioner (Appeals) fell in an error holding that the appellant is required to pass the bar of unjust enrichment as held by the Hon'ble Apex Court in the case of Mafat Lal Industries Ltd. v. Union of India [1997 (89) E.L.T. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X