TaxTMI 
TaxTMI 
2008 (6) TMI 473
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....g, Vice-President]. - Heard both sides. 2. The appellants filed this appeal against the impugned order whereby refund of Rs. 4,12,376/- was disallowed on the ground that incidence of duty has been passed on. 3. The appellants filed this refund claim in pursuance of the order passed by the Tribunal whereby enhancement of value of imported goods was set aside. 4. Case of the....
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....en of duty has not been passed on. 5. Contention of the Revenue is that as per provisions of Section 28D of the Customs Act, every person who has paid the duty on any goods under this Act shall, unless the contrary is proved by him, be deemed to have passed on the full incidence of such duty to the buyer of such goods. Contention of the Revenue is that onus is on the appellants to show that ....
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....llants was rejected on the ground of unjust enrichment. During the arguments a specific question was asked by the Bench, whether the appellants were showing in books of account the amount in dispute as recoverable from the Customs. Answer to this query was that the appellants were showing consolidated amount recoverable from the Customs. Contention of the appellants is also that the goods were sol....