https://www.taxtmi.com/caselaws?id=446764 CESTAT Kolkata dismissed the Department's appeal regarding refund of customs duty paid under protest on imported fiber optic cables. The respondent claimed refund after classification was determined to attract nil duty rate. Department denied refund citing unjust enrichment, arguing duty burden was passed on to customers. CESTAT held that mere accounting entries showing receivables were not conclusive proof of burden passing, especially when refund was contingent on test results. Following precedent from CESTAT Mumbai, the Tribunal found no infirmity in Commissioner (Appeals) order allowing refund, ruling the appeal lacked merit. en-us Fri, 01 Dec 2023 00:00:00 +0530 Sat, 09 Dec 2023 11:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446764 CESTAT Kolkata dismissed the Department's appeal regarding refund of customs duty paid under protest on imported fiber optic cables. The respondent claimed refund after classification was determined to attract nil duty rate. Department denied refund citing unjust enrichment, arguing duty burden was passed on to customers. CESTAT held that mere accounting entries showing receivables were not conclusive proof of burden passing, especially when refund was contingent on test results. Following precedent from CESTAT Mumbai, the Tribunal found no infirmity in Commissioner (Appeals) order allowing refund, ruling the appeal lacked merit. Case-Laws Customs Fri, 01 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446764