https://www.taxtmi.com/caselaws?id=117984 The appellant's appeal against the rejection of a refund claim for excess duty payment was denied. The Customs Department assessed the duty based on the actual quantity received, resulting in excess levy due to a short receipt of goods. Despite the appellant's argument against unjust enrichment and evidence that the duty burden was not passed on, the Tribunal upheld the decision, citing correct duty payment on an ad valorem basis and no entitlement to a refund. The judgment emphasized that duty was paid correctly, considering the transaction value and previous rulings on non-deductibility of ocean loss in duty calculations. en-us Wed, 15 Mar 2006 00:00:00 +0530 Wed, 27 Jun 2012 16:50:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117984 The appellant's appeal against the rejection of a refund claim for excess duty payment was denied. The Customs Department assessed the duty based on the actual quantity received, resulting in excess levy due to a short receipt of goods. Despite the appellant's argument against unjust enrichment and evidence that the duty burden was not passed on, the Tribunal upheld the decision, citing correct duty payment on an ad valorem basis and no entitlement to a refund. The judgment emphasized that duty was paid correctly, considering the transaction value and previous rulings on non-deductibility of ocean loss in duty calculations. Case-Laws Customs Wed, 15 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117984