https://www.taxtmi.com/caselaws?id=100624 The Appellate Tribunal CEGAT, Chennai ruled in favor of the importers, overturning the Commissioner's decision regarding the applicability of the doctrine of unjust enrichment against the grant of refund in customs matters. The Tribunal found that the importers had provided sufficient evidence to demonstrate that the duty burden had not been passed on to customers, as per previous court judgments. The impugned order was set aside, and the appeals were allowed, with the importers successfully rebutting the presumption of passing on the duty burden. en-us Mon, 20 Aug 2001 00:00:00 +0530 Fri, 03 Feb 2012 15:51:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100624 The Appellate Tribunal CEGAT, Chennai ruled in favor of the importers, overturning the Commissioner's decision regarding the applicability of the doctrine of unjust enrichment against the grant of refund in customs matters. The Tribunal found that the importers had provided sufficient evidence to demonstrate that the duty burden had not been passed on to customers, as per previous court judgments. The impugned order was set aside, and the appeals were allowed, with the importers successfully rebutting the presumption of passing on the duty burden. Case-Laws Customs Mon, 20 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100624