Appellant Granted Cash Refund: No Unjust Enrichment Proven, Burden of Enhanced CVD Rate Not Passed to Buyers (Sections 28C & 28D.

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....Refund in cash - unjust enrichment - the prices (both dealer price and RSP) indicate that the burden of enhanced rate of CVD has not been shifted to the buyers - the appellant has fulfilled this responsibility as cast by Section 28C and 28D of Customs Act, 1962 and Department has failed to establish any element of unjust enrichment. - AT....