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TMI Blog2013 (11) TMI 448X X X X Extracts X X X X X X X X Extracts X X X X ..... Karthikey Mahajan, Ms. Shruti Aggarwal, Mr. Ashish Virmani and Ms. Sonakshi Dhiman, Advocates. For the Respondent : Mr. M. P. Devnath, Advocate. ORDER CUS.A.C. No. 21/2013 We have heard learned Additional Solicitor General. He submits that the deposit made may be covered under Section 27 of the Customs Act, 1962, which refers to duty pursuant to an order of assessment or borne by the assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... resent case, it is obvious that the incidence of duty was not passed on to the consumer or third parties as the imports in question were made during the period 17th February, 1998 to 23rd February, 1998 and the show cause notices were issued on 21st September, 2000 and 13th December, 2002. They related to past imports/transactions. The ad hoc payment of Rs.5 crores was made between the period 24th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , Chartered Accountants. Along with the certificate they had also filed copy of the balance sheet that tax of Rs.5 crores had not been passed on to the buyers and, therefore, the principle of unjust enrichment was not applicable. The factual finding of the tribunal is correct. 4. Keeping in view the aforesaid facts, we do not find any merit in the present appeal and the same is dismissed. The dep ..... X X X X Extracts X X X X X X X X Extracts X X X X
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