https://www.taxtmi.com/caselaws?id=93049 Refund of a duty-related deposit made at the appellate stage under Section 129E of the Customs Act was treated as outside the bar of unjust enrichment where the importer established that it was the actual user of the imported goods. On the facts noted, the incidence of duty was not regarded as having been passed on to consumers, so Sections 27(2) and 28D did not prevent refund. The lower authority's order was therefore set aside and the refund claim was allowed. en-us Fri, 10 Sep 1999 00:00:00 +0530 Thu, 15 Feb 2018 09:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93049 Refund of a duty-related deposit made at the appellate stage under Section 129E of the Customs Act was treated as outside the bar of unjust enrichment where the importer established that it was the actual user of the imported goods. On the facts noted, the incidence of duty was not regarded as having been passed on to consumers, so Sections 27(2) and 28D did not prevent refund. The lower authority's order was therefore set aside and the refund claim was allowed. Case-Laws Customs Fri, 10 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93049