2006 (5) TMI 334

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....pellant. Shri C.S. Lodha, Advocate, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - The Revenue is aggrieved by the order of the Commissioner of Customs (Appeals) who has held that the bar of unjust enrichment is not attracted against the respondents herein, who are importers of Cold Storage Plant used for flowers, merely on the ground that they had claimed depreci....

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.... incidence of duty cannot be held to have been passed on to the customers solely on such ground that the depreciation under the provisions of Income Tax Act had been claimed by the importers. The Tribunal also noted that the Respondents herein produced certificate from Chartered Accountant certifying that burden of extra duty was not passed on to any other person. The appeal of the Revenue was rej....