2012 (4) TMI 168

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....t filed this appeal against the impugned order passed by Commissioner (Appeals) whereby Commissioner (Appeals) held that rejection of transaction value of imported goods is not sustainable. The Commissioner (Appeals) further rejected the appeal on the ground of unjust enrichment. We find that the appellant imported palm acid oil and cleared the transaction value of US $231.70 PMT. The assessing au....

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....s) held that the appellant had not produced any evidence on record to show that the burden of duty has not been passed on to the buyer. Appellant filed the present appeal against the impugned order whereby the appeal was rejected on the ground of unjust enrichment. We find that on merits, the Commissioner (Appeals) accepted the appeal. In case the appeal is accepted, consequential relief no doubt ....