https://www.taxtmi.com/caselaws?id=111701 The Appellate Tribunal CESTAT, Mumbai rejected the appellant's claim for a refund of excess duty on Champagne bottle imports amounting to Rs. 24,842, citing unjust enrichment. The appellants failed to prove that the duty burden was not passed on to their customers, despite arguing that their pricing strategy did not reflect the duty payment. The Tribunal upheld the rejection, emphasizing the importer's obligation to show that customers did not bear the duty burden. As a result, the appeal was dismissed. en-us Fri, 23 Apr 2004 00:00:00 +0530 Tue, 24 Apr 2012 17:44:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111701 The Appellate Tribunal CESTAT, Mumbai rejected the appellant's claim for a refund of excess duty on Champagne bottle imports amounting to Rs. 24,842, citing unjust enrichment. The appellants failed to prove that the duty burden was not passed on to their customers, despite arguing that their pricing strategy did not reflect the duty payment. The Tribunal upheld the rejection, emphasizing the importer's obligation to show that customers did not bear the duty burden. As a result, the appeal was dismissed. Case-Laws Customs Fri, 23 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111701