Mere Accounting Treatment Not Conclusive Proof of Duty Burden Passing

Commissioner of Customs (Port) Vs KEC International Limited (CESTAT Kolkata) Introduction: The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) Kolkata recently addressed a crucial aspect in the case of Commissioner of Customs (Port) vs. KEC International Limited. The appeal questioned the order-in-appeal that allowed refund claims filed by the respondent, focusing on the burden of customs duty and the concept of unjust enrichment. Detailed Analysis: KEC International Limited, an importer of fiber optic cable (DWSM & OPGW), faced a dispute with the Customs Department over the c...