CESTAT allowed the appeals, holding that the appellants...

CESTAT allowed the appeals, holding that the appellants discharged the statutory burden under s.27, Customs Act, 1962, by producing a Chartered Accountant's certificate and record evidence demonstrating that imported goods were sold below cost. The Tribunal applied the principle that such admissible proof shifts the onus to the revenue to adduce affirmative evidence that duty was passed on to buyers. The revenue failed to rebut the presumption of non-passing-on or to establish recovery of duty-inclusive prices; consequently the bar of unjust enrichment was held inapplicable. Relief was granted to the appellants and the refunds sought were thereby held admissible.