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TMI Blog2018 (2) TMI 960X X X X Extracts X X X X X X X X Extracts X X X X ..... annot be considered for deciding the issue regarding applicability of the doctrine of unjust enrichment - the appellant has not produced any other evidence to show that it had not passed on the duty incidence to any other person - transferring the refund amount by the authorities below to the Consumer Welfare fund is not faulted - appeal dismissed - decided against appellant. - C/53660/2014-SM - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duty amounting to ₹ 13,09,382/-. Upon receipt of certificate regarding the quality of the imported goods from CIPT, the department had finalised the Bill of Entry on the assessable value of ₹ 34,01,480/- and assessed the duty liability at ₹ 9,47,750/-. Since, the appellant had paid excess duty at the time of provisional assessment, filed the refund application before the Customs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enefit should be available to the appellant alone. He further submits that the provisionally assessed value of the unit price of the subject goods is higher than the goods sold in the domestic market. Thus, he submits that since the appellant had sold the goods at a lesser price, there is no scope of passing on the duty burden to the buyer of the goods and accordingly, the doctrine of unjust enric ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the statutory provisions. 5. Heard both sides and perused the records. 6. On perusal of the certificate of Chartered Accountant available in the case file, I find that the said certificate has not been specified with the date when it was prepared and also there is no reference to the particular Bill of Entry in question, against which the goods were imported by the appellant. Further, such c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce of duty burden to the buyer or any other person. Since, the customs statute clearly mandates that the claimant of refund should show adequate documentary evidences that the incidence of duty has not been passed on, which admittedly has not been satisfied by the appellant, I am of the view that transferring the refund amount by the authorities below to the Consumer Welfare fund cannot be interfe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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