2016 (8) TMI 1248

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..... of realization of additional duty of Customs on the invoice ipso facto shows that duty was not recovered from the buyer. Once such a fact comes out, it was left to Revenue to lead evidence of unjust enrichment. But that was not done - appeal allowed - decided in favor of appellant. - C/40711/2016-SM - Final Order No. 41302/2016 - Dated:- 3-8-2016 - Shri D.N. Panda, Member (J) Shri Saurabh .....

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..... e denial of the relevant claim. 5. Heard both sides and perused the records. 6. Upon condonation of delay, merit is considered in this common order. Learned Commissioner (Appeals) has not applied his mind to understand what that was the object of the decision of the Larger Bench in Chowgule Company Pvt. Ltd. v. Commissioner of Customs - 2014 (306) E.L.T. 326 (Tri.-LB). Larger Bench has cat .....

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