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Issues involved:
The issue involved is whether the principle of unjust enrichment is applicable to the refund claimed by M/s. Maruti Udyog Ltd. Summary: The appeal was filed by Revenue regarding the refund claimed by M/s. Maruti Udyog Ltd. for customs duty paid on imported Pipe Comp Catalyst. The Asstt. Commissioner sanctioned the refund claim but ordered it to be credited to the Consumer Welfare Fund. On appeal, the Commissioner (Appeals) allowed the refund, stating that the duty incidence had not been passed on to buyers. The Revenue argued that the duty paid must have been included in the cost of the end-product and thus the principle of unjust enrichment applied. The Tribunal considered documents provided by M/s. Maruti Udyog Ltd., including balance-sheet and C.A. certificate, and found no evidence to support Revenue's claim. The Tribunal cited a previous case involving Hero Honda Motors Ltd. where a similar decision was made based on balance-sheet and C.A. certificate. The Commissioner (Appeals) had considered documents showing that the duty incidence was not passed on to customers, including the balance-sheet and C.A. certificate. The Revenue failed to provide material to counter these findings. The Tribunal referenced the case of Hero Honda Motors Ltd. where similar evidence led to a decision in favor of the appellant. The Tribunal upheld the decision of the Commissioner (Appeals) and rejected the appeal by Revenue.
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