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TMI Blog2008 (9) TMI 62X X X X Extracts X X X X X X X X Extracts X X X X ..... passed on the customs duty to customers – considering all the facts finding of tribunal that principle of unjust enrichment is not applicable, require no interference – revenue’s appeal is dismissed - assessee would be entitled to the refund - 959 of 2003 - - - Dated:- 30-9-2008 - Ashok Bhan and V.S. Sirpurkar, JJ. S/Shri V. Shekhar, Sr. Advocate, Rahul Kaushik for P. Parmeswaran, Advocat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a for the detection of human chorionic gonadotrphin in urine under Sub-Heading 3002.90 of the First Schedule to the Customs Tariff Act. That under Notification No. 208/81-Cus., dated 22-9-1981, goods in question were exempt from payment of customs duty and that is why it was not liable to pay any customs duty on the imported goods. Customs authorities did not agree with this contention and consequ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessee challenged the order-in-original before the Commissioner of Customs (Appeals). Commissioner of Customs (Appeals) upheld the order-in-original. Assessee thereafter filed appeal before the Tribunal. Initially, there was a difference of opinion between the Member (Technical) and Member (Judicial) regarding the refund of the customs duty. It was held by the Member (Technical) that the incident ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e list and the customs duty was imposed thereafter. The goods were sold to the customers at the same price which was stated in the price list. (iii) That there was an auditor's certificate certifying that assessee had not passed on the customs duty to the customers. came to the conclusion that the assessee had not passed on the burden of the customs duty to its customers. This finding is a fi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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