Refund amount credited to Consumer Welfare Fund, on failure to discharge burden of unjust enrichment

C.C. Ahmedabad Vs Shell Energy India Private Limited (CESTAT Ahmedabad) Facts- The appellant was engaged in import of Liquified Natural Gas. The present dispute relates to 24 bills of entries. The appellant filed BOE for an estimate quantity of Liquified Natural Gas (LNG) and declared the value on the basis of provisional invoice issued by the foreign supplier. Part payment was also made to the foreign supplier on the basis of the provisional invoice. The value of import was declared on “Delivered Ex-Ship” basis. After all the clearance process, the appellant filed refund claim for these 2...