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1 - 2 of 2 (0.29 seconds)M/S. Bilcare Ltd vs Commissioner Of Customs, Pune on 21 June, 2010
8. It is thus clear that the Re-assessment was done immediately and also that the appellants had shown the excess payment of safeguard duty as refund receivable in their books of accounts. It is also certified that the said excess duty element has not been taken into the costing of the final products. Therefore, it is transparent that the excess duty has not been passed on and the principle of unjust enrichment has not been violated. The appellants are clearly eligible for the refund of the excess payment of duty. The Tribunal in the case of Bilcare Ltd. (supra) wherein exactly the same situation had arisen, the Tribunal held as follows:-
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