https://www.taxtmi.com/caselaws?id=108088 Refund of duty on imported raw materials used for further processing and export cannot be denied merely on the ground of unjust enrichment where the incidence of duty is not shown to have been passed on to buyers. The Tribunal relied on the unchanged sale price of the final product as evidence that the duty burden had not been transferred, and treated that factual position as sufficient to exclude the unjust enrichment bar. On that basis, consequential refund was held admissible and relief followed. en-us Mon, 20 Oct 2003 00:00:00 +0530 Wed, 28 Mar 2012 16:54:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108088 Refund of duty on imported raw materials used for further processing and export cannot be denied merely on the ground of unjust enrichment where the incidence of duty is not shown to have been passed on to buyers. The Tribunal relied on the unchanged sale price of the final product as evidence that the duty burden had not been transferred, and treated that factual position as sufficient to exclude the unjust enrichment bar. On that basis, consequential refund was held admissible and relief followed. Case-Laws Customs Mon, 20 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108088