2009 (6) TMI 355

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....or consideration is whether the claim filed by the appellant for refund of CVD paid on the goods imported by them is hit by the bar of unjust enrichment. Both the lower authorities have held it to be so after observing that the claimant failed to rebut the presumption that the incidence of duty had been passed on to the buyer of goods. The only material placed before the authorities were a copy of....

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....stly enriched if the refund is granted to them." According to the lower authorities these documents did not constitute adequate evidence against the bar of unjust enrichment. 2. I have examined the records and heard both sides. As rightly observed by the original authority, any distress sale per se would not mean that incidence of duty paid on such goods by the seller was not passed on to the buy....