https://www.taxtmi.com/caselaws?id=116074 The Tribunal dismissed the appeal concerning the classification of goods under the Tariff and entitlement to a refund on finalization of provisional assessment. The decision emphasized the principle of unjust enrichment and placed the burden of proof on the appellant to demonstrate that the duty incidence had not been passed on to buyers. The Tribunal upheld the lower authorities' decision, highlighting the need for substantial evidence to support refund claims. en-us Thu, 04 Nov 2004 00:00:00 +0530 Thu, 07 Jun 2012 10:42:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116074 The Tribunal dismissed the appeal concerning the classification of goods under the Tariff and entitlement to a refund on finalization of provisional assessment. The decision emphasized the principle of unjust enrichment and placed the burden of proof on the appellant to demonstrate that the duty incidence had not been passed on to buyers. The Tribunal upheld the lower authorities' decision, highlighting the need for substantial evidence to support refund claims. Case-Laws Customs Thu, 04 Nov 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116074