https://www.taxtmi.com/caselaws?id=76167 The High Court set aside the Tribunal's order directing a duty refund without applying the doctrine of unjust enrichment. The Court found the Tribunal's decision flawed as it did not thoroughly verify if the duty burden was passed on to consumers. The Court emphasized the need to prove that duty incidence was not transferred to buyers for a refund under Section 27(2) of the Customs Act. The matter was remanded to the adjudicating authority for a fresh examination to determine if the duty burden was absorbed by the importer and if the refund claim was within the limitation period. en-us Thu, 27 Aug 2009 00:00:00 +0530 Sun, 13 Jun 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76167 The High Court set aside the Tribunal's order directing a duty refund without applying the doctrine of unjust enrichment. The Court found the Tribunal's decision flawed as it did not thoroughly verify if the duty burden was passed on to consumers. The Court emphasized the need to prove that duty incidence was not transferred to buyers for a refund under Section 27(2) of the Customs Act. The matter was remanded to the adjudicating authority for a fresh examination to determine if the duty burden was absorbed by the importer and if the refund claim was within the limitation period. Case-Laws Central Excise Thu, 27 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76167