https://www.taxtmi.com/caselaws?id=107756 A refund claim for excess customs duty was examined against the bar of unjust enrichment under Section 27(2) of the Customs Act, 1962. The evidence relied on to show that the duty burden had not been passed on consisted only of price lists for a few months, which was held insufficient because market price may be affected by several factors and a stable sale price does not by itself prove that the incidence of duty remained with the importer. The bar of unjust enrichment therefore applied, and the refund claim was not allowable. en-us Mon, 21 Jul 2003 00:00:00 +0530 Mon, 26 Mar 2012 14:04:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107756 A refund claim for excess customs duty was examined against the bar of unjust enrichment under Section 27(2) of the Customs Act, 1962. The evidence relied on to show that the duty burden had not been passed on consisted only of price lists for a few months, which was held insufficient because market price may be affected by several factors and a stable sale price does not by itself prove that the incidence of duty remained with the importer. The bar of unjust enrichment therefore applied, and the refund claim was not allowable. Case-Laws Customs Mon, 21 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107756