2015 (10) TMI 2328

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.....K. Sikdar, Authorised Representative ORDER Per: P.K. Das These appeals are arising out of a common order, and therefore, all are taken up together for disposal. 2. After hearing both the sides and on perusal of the records, we find that the appellants imported Copper Ore Concentrate and cleared the goods on payment of duty, as per provisional assessment under Section 18 of the Customs Act. Th....

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....d Accountants Certificate in respect of the refund claims to substantiate that the incidence of duty was not passed to any other person. It is submitted that these documents could not be placed before the lower authorities as they contested on the ground that unjust enrichment is not applicable in this case. The Learned Authorised Representative for the Revenue submits that this is an old case an....