Refund granted for duty on returned consignment resold in transit; Department's unjust enrichment appeal dismissed.

The Appellate Tribunal CESTAT, Kolkata allowed the refund claim for duty paid on a returned consignment that was cleared to another buyer in transit. The Department's appeal on unjust enrichment grounds was dismissed as the duty burden was not transferred to the buyer.

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The Appellate Tribunal CESTAT, Kolkata allowed a refund claim for duty paid on a consignment that was returned in transit and cleared to another buyer. The Department's appeal based on unjust enrichment was rejected as the duty burden was not passed on to the buyer. (2006 (6) TMI 359 - CESTAT, KOLKATA)

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