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TMI Blog2015 (1) TMI 67X X X X Extracts X X X X X X X X Extracts X X X X ..... rom the customs and he is able to produce the Chartered Accountant certificate certifying that the amount of excess safeguard duty has not been formed the part of selling price of the goods. Therefore, the appellant has proved that the burden of duty is not passed on the buyer and the bar of unjust enrichment is not applicable to the case. - refund allowed - Decided in favour of assessee. - C/884 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ating Authority on being satisfied that the excess duty paid has been shown as receivable in the books of accounts and on production of Chartered Accountant certificate that the duty incidence has not been passed on the buyer and same is receivable from the customs. But, on appeal by the revenue before the Commissioner (Appeals), the refund claim was rejected on the premise that the Chartered Acco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efore, the appellant has failed to pass the bar of unjust enrichment. 5. The ld. C.A. appearing on behalf of the appellant submits that in case of safeguard duty there is no provision that bar of unjust enrichment is applicable. Therefore, the bar of unjust enrichment is not applicable to the facts of this case. In the alternative, it is submitted as the refund claim has been sanctioned within ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the payment of safeguard duty and the same is shown in the company s books of account as receivable. 7. The ld. AR also submits that the reliance on the Supreme Court judgment in Sahakari Khand Udyog Mandal Ltd. [2005 (181) L.E.T. 328 (S.C.)] and Parle International [2005 (188) E.L.T. A81 (S.C.)] and submits that the doctrine of unjust enrichment is passed on equity irrespective of applicabil ..... X X X X Extracts X X X X X X X X Extracts X X X X
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