Unjust enrichment and unchanged price structure led to remand for fresh reconsideration of duty incidence passed on

A claim involving unjust enrichment was remanded because the Tribunal accepted that, where the product's price structure remains unchanged after a duty increase, it may not be possible to infer that the duty incidence was passed on to customers. Applying that line of authority, the Tribunal set aside the impugned order and directed fresh reconsideration by the original authority on unjust enrichment in light of the cited decisions.

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Issues: Whether the claim was barred by unjust enrichment, and whether the matter required reconsideration in view of the contention that there was no change in the price structure and the duty incidence had not been passed on.

Analysis: The Tribunal noted the line of decisions holding that where the price structure of the product remains unchanged after an increase in duty, it may not be possible to infer that the incidence of duty has been passed on to the customer. In view of this position, the Tribunal found it appropriate to send the matter back for fresh decision on unjust enrichment.

Conclusion: The impugned order was set aside and the matter was remanded to the original authority for reconsideration of unjust enrichment in the light of the cited decisions.

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