Concessional customs duty and unjust enrichment relief sustained for vehicle-conversion kits where earlier benefit order remained operative.

Imported vehicle-conversion kits were treated as eligible for concessional additional duty under Notification No. 21/2002-Cus. because an earlier order in the assessee's own case granting the same benefit had not been stayed and remained operative. The refund claim was also not barred by unjust enrichment, as a Chartered Accountant's certificate showed that the duty burden had not been passed on. On both issues, the Revenue's challenge failed and the appellate relief in favour of the assessee was sustained.

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Issues: (i) Whether the imported kits for conversion of vehicles were eligible for the benefit of Notification No. 21/2002-Cus. so as to attract concessional additional duty; (ii) Whether the refund claim was hit by unjust enrichment.

Issue (i): Whether the imported kits for conversion of vehicles were eligible for the benefit of Notification No. 21/2002-Cus. so as to attract concessional additional duty.

Analysis: The goods had already been held in the assessee's own case to be eligible for concession of additional duty at 5%. That order had not been stayed, and therefore continued to operate.

Conclusion: The benefit of concessional additional duty was available to the imported goods.

Issue (ii): Whether the refund claim was hit by unjust enrichment.

Analysis: The assessee produced a Chartered Accountant's certificate indicating that the duty burden had not been passed on.

Conclusion: The bar of unjust enrichment did not apply.

Final Conclusion: The Revenue's challenge failed and the appellate orders granting consequential relief to the assessee were sustained.

Ratio Decidendi: Where an earlier order granting concessional duty has not been stayed, it may be followed as operative, and unjust enrichment is not attracted when evidence shows that the duty burden was not passed on.

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