2010 (3) TMI 510

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....r the Respondent. [Order]. - The claim of the assessees for refund of the export duty paid on cashew nut kernels during the period 26-9-2006 to 30-11-2006 under 114 shipping bills has been rejected on the ground that the importer has passed on the incidence of duty paid by him to the buyer - the claim has been sanctioned on merits but the amount has been directed to be credited to the consumer ....

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....r testing such claims on the anvil of unjust enrichment has been incorporated only in Section 27 and not in Section 26. The SDR's reliance upon Tribunal's decision in Commissioner of Customs, Bangalore v. Ken Agritech Pvt. Ltd. - 2004 (175) E.L.T. 227 holding that the provisions of Section 27 of the Customs Act, 1962 relating to refund of duty of customs are also applicable for refund of cess paid....