https://www.taxtmi.com/caselaws?id=88369 The amended refund scheme under Section 27 of the Customs Act permits refund to the claimant where the incidence of duty has not been passed on to another person. Imported epoxy resin was consumed as an input in manufacture and was not sold as such, so the duty burden was not passed on in the direct sense contemplated by the provision. The difficulty of tracing the ultimate incidence of duty did not justify denying refund on unjust enrichment grounds, and the reasoning in Solar Pesticides Pvt. Ltd. was followed. The refund claim was therefore not barred by the doctrine of unjust enrichment. en-us Wed, 18 Mar 1998 00:00:00 +0530 Sat, 17 Sep 2011 14:29:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88369 The amended refund scheme under Section 27 of the Customs Act permits refund to the claimant where the incidence of duty has not been passed on to another person. Imported epoxy resin was consumed as an input in manufacture and was not sold as such, so the duty burden was not passed on in the direct sense contemplated by the provision. The difficulty of tracing the ultimate incidence of duty did not justify denying refund on unjust enrichment grounds, and the reasoning in Solar Pesticides Pvt. Ltd. was followed. The refund claim was therefore not barred by the doctrine of unjust enrichment. Case-Laws Customs Wed, 18 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88369