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Challenge to order disallowing refund of duty amount. Analysis: The appeal challenged the order-in-appeal affirming the order-in-original disallowing a refund of Rs. 2,52,678. The dispute arose when the Customs authorities alleged excess import quantity, leading to confiscation of goods with a fine and penalty imposed. Despite paying dues and clearing the goods, the appellants sought a refund. The Deputy Commissioner sanctioned a partial refund but refused the duty amount refund, directing it to be deposited in the Consumer Welfare Fund due to the appellants' failure to prove non-passing of duty incidence. The appellants argued for duty refund based on the absence of a valid adjudication order, but the Tribunal upheld the decision, emphasizing the duty was deposited in compliance with the Assistant Collector's order. The appellants' failure to prove non-passing of duty incidence led to the denial of the duty refund, supported by legal precedents highlighting the importance of proving non-passing of duty incidence for refund eligibility. In conclusion, the Commissioner (Appeals) upheld the decision, dismissing the appeal as lacking merit. The judgment emphasized the necessity for appellants to demonstrate non-passing of duty incidence to claim a refund successfully. The legal analysis highlighted the importance of complying with adjudication orders and providing evidence to support refund claims. The judgment's reliance on legal precedents underscored the consistent application of principles related to duty refunds and unjust enrichment in customs cases. The detailed analysis provided a comprehensive overview of the issues involved and the reasoning behind the decision to deny the duty refund, ultimately upholding the Commissioner (Appeals) order.
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