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of <h1>Tribunal rules for respondent in duty refund dispute, no unjust enrichment found</h1> The Tribunal ruled in favor of the respondent in a dispute over a refund claim related to duty payment on goods exported. The respondent successfully ... Refund - Unjust enrichment Issues:1. Whether the respondent's refund claim is subject to the doctrine of unjust enrichment.Analysis:The case involves a dispute over a refund claim by a respondent who purchased goods for export. The respondent, a merchant exporter, obtained free advance licenses and imported Polyester Fibre, which was sent to another entity for conversion into fabrics and subsequent export. The issue arose when the price of the goods manufactured by the converting entity was disputed, leading to the payment of duty on a higher value. Initially, the authorities rejected the refund claim, but the respondent, as the buyer of the goods, filed for the refund, which was eventually settled by the Commissioner (Appeals).The main point of contention was whether the respondent's refund claim would be impacted by the doctrine of unjust enrichment. The respondent argued that the assessments were provisional and thus not subject to unjust enrichment, citing relevant legal precedents. They also contended that they were the owners of the goods finally exported, and therefore, the duty incidence was not passed on to any other person. Supporting documents such as stock registers and certificates were presented to substantiate this claim.The Commissioner (Appeals) accepted the respondent's arguments and ruled in their favor, emphasizing that the duty incidence was not passed on to any third party as the final product was exported directly by the respondent. The Revenue, in their appeal, challenged the provisional assessment order and the execution of a bond by the assessee but failed to provide sufficient grounds for overturning the Commissioner's decision. The Tribunal, after considering the facts and arguments presented, rejected the Revenue's appeal and upheld the Commissioner's order, emphasizing the absence of duty pass-on to a third party and the finalized pricing by the foreign buyer before the valuation dispute.In conclusion, the Tribunal's decision on the issue of unjust enrichment favored the respondent, highlighting the absence of duty pass-on and the finalized pricing by the foreign buyer as key factors in rejecting the Revenue's appeal.
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