2015 (6) TMI 997

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....als on the ground of unjust enrichment. 2. As the facts are common, relating to refund of 1% National Calamity Contingent Duty (NCCD) deposited by mistake, both the' appeals are taken up together for consideration and disposal. The details of duty paid are given below : - "DETAILED DUTY CALCULATION, CLAIM FOR EXCESS CUSTOMS DUTY PAID CALCULATION OF TOTAL DUTY ACTUALLY PAID PARTICULARS RATE DUTY AMOUNT TOTAL DUTY AMT. (Rs.) BE No. 335892 Dated 31-3-2009 Assessable Value   1237805 1237805 BCD 5% 61890 61890 NCCD 1% 12997 12997 CVD 4% 52508 52508 ED CESS (CVD) 2% 1050 1050 8 85 H E C (CVD) 1% 525 525 ED CESS (CUS) 2% 2579 2579 ....

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....he duty paying challan shows the duty paid on 3-4-2009, and the same is shown in the balance sheet as on 31-3-2009, which appeared to be not correct. Further anomaly noticed was that the amount of refund claim was shown under the head, investment & other, in the Balance Sheet, which means the same is added in the costing, the amount should have been shown under the head 'Loans and Advances'. Further, the appellant has not filed the Balance Sheet as on 31-3-2010. It was further observed that the amount shown as recoverable does not mean that it has not been recovered from the customers. It was further observed that it is necessary that the cost and pricing of goods sold must be examined to be determined whether such amount is collected from ....

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....It is further urged that the appellant has filed C.A. certificate a copy of which have been annexed in the appeal paper book at page 83, which states that- "As required for examination of the principle of unjust enrichment in the case before sanction of above mentioned refund under Section 27 of the Customs Act, 1962, this is certified that the burden of excess customs duty paid by the importer has not been passed on by the appellant (assessee-importer) to the buyer or to any other person and that they fulfil the requirement of unjust enrichment. 5. The learned AR relies on the impugned order. 6. Having considered the rival contentions, I find that neither the Balance Sheet dated 31-3-2010 was seen by the adjudicating author....