9911796707
TMI Blog2015 (5) TMI 239X X X X Extracts X X X X X X X X Extracts X X X X ..... as paid as duty even though the Bill of Entry was assessed provisionally. Therefore, the case of Veekay Products Ltd. (2013 (9) TMI 587 - CESTAT MUMBAI) is not applicable. - duty was finally assessed by the order of the Commissioner. At the time of provisional assessment, the amount was paid as duty and the goods were released. Clearly when the amount has been paid as duty, the test of unjust enri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order of the adjudicating authority, who sanctioned the refund but credited the same to the Consumer Welfare Fund. 2. The facts are that the appellant imported Vitamin B2 Riboflavin' and filed a Bill of Entry. The goods were restricted for import in terms of EXIM Policy. The appellant claimed to be a transferee of Advance License issued to M/s Betul Oil and Flour Mills and submitted copy ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 27,717/- total amounting to ₹ 6,40,856/-. The adjudicating authority sanctioned the refund but credited the same to the Consumer Welfare Fund as the bar of unjust enrichment was not cleared. 3. The learned Counsel for the appellant states that the goods were initially cleared under provisional assessment, hence passing of duty to the customers cannot be inferred. He relied on various judg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of import duty is not shown separately in the balance sheet, but the same has not been added to the cost of material purchased. 5. I have considered the submissions of both sides. The first point to be examined is whether the amount paid was on account of duty or not. It is clear from the facts that consequent to Hon'ble High Court's direction, an amount of ₹ 6,13,139/- was paid a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he is obliged to prove that the duty incidence has not been passed on to the buyers of goods. Simply stating that the goods were sold at a loss does not establish that the duty incidence was not passed. In fact, the C.A. certificate dated 19.11.2010 clearly states that the amount of duty has been added to the cost of material purchased in the balance-sheet. This establishes that burden of duty wa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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