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Issues involved: Refund claim of revenue deposit credited to Consumer Welfare Fund, applicability of doctrine of unjust enrichment, interpretation of Customs Act and Consumer Welfare Fund Rules.
Summary: The appeal was filed against the Order-in-Appeal upholding the Order-in-Original that admitted a refund claim but credited it to the Consumer Welfare Fund. The imported goods were initially assessed provisionally, and upon clarification that they were under Open General License (OGL), the refund became eligible. However, due to lack of proof that the amount was not passed on to consumers, it was credited to the Fund based on the doctrine of unjust enrichment. The appellant contended that Customs Act provisions apply to duty refunds, not revenue deposits, and the Consumer Welfare Fund Rules specify crediting duty, not revenue deposits. They argued their case differed from precedent as the amount was a revenue deposit, not passed on to consumers. Citing relevant case laws, they claimed the amount was refundable without unjust enrichment. The Tribunal considered the doctrine of unjust enrichment as based on equity, applicable regardless of specific statutory provisions. It noted the similarity between Customs Act Section 27 and Central Excise Act Section 11B in invoking the doctrine. Referring to previous cases, it directed the appellant to show the revenue deposit was not charged to the Profit and Loss Account but as recoverable, to avoid unjust enrichment. The case was remanded for verification and further orders based on evidence presented. In conclusion, the appeal was allowed for remand to verify the revenue deposit treatment and determine eligibility for refund without unjust enrichment, in accordance with the law.
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