https://www.taxtmi.com/caselaws?id=89504 Amended Section 27 of the Customs Act, 1962 applies the principle of unjust enrichment to customs refund claims, so refund cannot be granted without examining whether the duty incidence was passed on; the contrary view adopted below was found unsustainable. The matter also required fresh consideration because the appellate record did not adequately address whether the imported phosphoric acid was captively consumed, and supporting evidence on that question was to be examined before deciding refund eligibility. The impugned order was therefore set aside and the refund issue remitted for a fresh decision in accordance with law. en-us Wed, 09 Dec 1998 00:00:00 +0530 Tue, 27 Sep 2011 15:43:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89504 Amended Section 27 of the Customs Act, 1962 applies the principle of unjust enrichment to customs refund claims, so refund cannot be granted without examining whether the duty incidence was passed on; the contrary view adopted below was found unsustainable. The matter also required fresh consideration because the appellate record did not adequately address whether the imported phosphoric acid was captively consumed, and supporting evidence on that question was to be examined before deciding refund eligibility. The impugned order was therefore set aside and the refund issue remitted for a fresh decision in accordance with law. Case-Laws Customs Wed, 09 Dec 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89504