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Appellant Granted Customs Duty Refund Due to Unjust Enrichment; Duty Recorded as Receivables, Not Manufacturing Costs.

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....Refund of duty - Principles of unjust enrichment - appellant has not included customs duty element (CVD and SAD) on the goods imported in the cost of their manufacture and has only accounted for them as amounts receivable in their books of accounts - appellant has not passed on the burden of customs duty - refund allowed.....

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Appellant Granted Customs Duty Refund Due to Unjust Enrichment; Duty Recorded as Receivables, Not Manufacturing Costs.