2005 (10) TMI 175 - AT - Customs

Summary

Issues involved: Appeal against order of assessment, excess Customs duty, duty paid under protest, question of limitation, unjust enrichment, rejection of refund claim.

Summary:

Appeal against order of assessment:
The appellant contested the assessment order, claiming an overall loss due to not including excess Customs duty in the sale price. The appellant argued that the duty was paid under protest, citing relevant legal decisions to support their case.

Excess Customs duty and duty paid under protest:
The appellant imported goods and sold them without including the excess duty in the sale price. They maintained that the duty was paid under protest, which exempts them from the question of limitation as per legal precedents.

Question of limitation and unjust enrichment:
The Tribunal noted that when an appeal is filed against an assessment order, it implies payment under protest, thus negating the question of limitation. However, the appellant failed to provide sufficient evidence to rebut the presumption of passing on the duty to buyers, leading to the rejection of the refund claim on grounds of unjust enrichment.

Conclusion:
The Tribunal dismissed the appeal, stating that the appellant did not meet the burden of proof to show that the duty was not passed on to buyers. The submission of a Chartered Accountant's Certificate was deemed insufficient to support their case, resulting in the rejection of the refund claim based on the principle of unjust enrichment.

Note: Separate judgment was not delivered by the judges.