Duty element treated as expenditure and not as receivables hence hit by doctrine of unjust enrichment

Pr. Commissioner of Customs Central Tax Vs Sachdev Overseas Fitness Pvt Ltd (CESTAT Hyderabad) CESTAT Hyderabad held that all the evidence leads to the conclusion that duty element is treated as an expenditure and not as receivables. Accordingly, as the duty incidence is passed on and therefore hit by doctrine of unjust enrichment. Facts- The present appeals are filed by the Department contesting that the refund claim filed by Respondents for refund of Customs Duty paid in excess is hit by the bar of unjust enrichment and the refund amount needs to be credited to the Consumer Welfare Fund. Con...