2015 (1) TMI 573

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.... Respondent. JUDGMENT The Revenue has preferred this appeal challenging the order dated 31-3-2010 [2014 (301) E.L.T. 675 (Tri.-Bang.)] passed by the Appellate Tribunal confirming the order passed by the Tribunal that the assessee has satisfied the legal requirements to enable him to claim refund under Section 27 of the Customs Act, 1962 (hereinafter referred to as 'the Act'). 2. The assess....

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....eld that the assessee is entitled for refund and accordingly, allowed the appeal. 3. Aggrieved by the same, the Revenue preferred an appeal to the CESTAT. The Tribunal held that audit report shows that the burden of duty has not been passed on either directly or indirectly to the domestic customers. While coming to the conclusion, the auditors have taken into account how the price of traded ....

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....n as submitted by the learned Counsel, prescribed by the Board'. Therefore, it is not open to the learned Counsel for the Revenue to contend that before this Court though the terms of the notification has not been complied with but the same has been considered and the point that was argued before the tribunal is only to prove unjust enrichment aspect. Section 28D of the Act states that there arise....