https://www.taxtmi.com/caselaws?id=110961 Refund of duty on returned goods was held admissible where the claim related only to the second duty payment on re-clearance and the buyer had not borne that duty. On the evidence, the duty burden was not passed on to the consumer, so the doctrine of unjust enrichment did not apply. The cited authorities on returned goods and excess duty payment were treated as applicable to those facts, supporting allowance of the refund claim. en-us Thu, 26 Feb 2004 00:00:00 +0530 Thu, 19 Apr 2012 13:23:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110961 Refund of duty on returned goods was held admissible where the claim related only to the second duty payment on re-clearance and the buyer had not borne that duty. On the evidence, the duty burden was not passed on to the consumer, so the doctrine of unjust enrichment did not apply. The cited authorities on returned goods and excess duty payment were treated as applicable to those facts, supporting allowance of the refund claim. Case-Laws Central Excise Thu, 26 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110961