2003 (7) TMI 422

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..... [Order]. - Assistant Commissioner of Customs denying the refund as the importer failed to prove that the excess duty had been passed on to the customer. 2. Shri Sujay Kantawala appeared for the personal hearing on 26-6-2003. He reiterated the points already stated in the appeal memo. He further stated that it is admitted in the impugned order itself that the C.A.'s clear cut certif....

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.... that the appellants are entitled to the refund which has been passed by the lower authority. However, the same has not been granted on the ground of unjust enrichment. In this context it is observed that it is indicated in the impugned order that the appellants had submitted Chartered Accountant's certificate, copy of the Purchase Order of the buyer, and copy of the Invoice issued by the appellan....

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....al evidence in the form of Purchase Order and the Invoice. The Purchase Order dated 19-7-2002 shows the price of Rs. 15,577/- PMT and this order was confirmed even before the import of the goods on 25-7-2002. The Invoice dated 29-7-2002 shows the same price of Rs. 15,577/- PMT. Since, the price had been contracted and determined before the import itself it cannot be presumed that the same included....