2005 (10) TMI 474

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..... Heard both sides. 2. The appellant filed this appeal against the order-in-appeal passed by the Commissioner (Appeals) whereby the claim of the appellant in respect of refund of excess custom duty paid was denied on the ground that principles of unjust enrichment are applicable to capital goods also. 3. The appellant made import of some lab equipment which is used for research and develo .....

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..... ated 24-5-2005 [2006 (193) E.L.T. 186 (Tri. - LB)] held that principles of unjust enrichment are applicable in respect of the capital goods also. The only contention is that an opportunity to the appellant be granted to show that the appellant had not passed on the burden of duty which has already paid by them in respect of the imported goods. The contention is that as per the provisions of Sectio .....

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..... stomers. The contention of the appellant is that as per the provisions of Income Tax Act the cost of research and development is to be treated as expenditure, therefore, they are not including in the cost of final product. These facts requires verification, therefore, the matter is remanded to the adjudicating authority after setting aside the impugned order to decide afresh after affording an opp .....

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