https://www.taxtmi.com/caselaws?id=118747 The Appellate Tribunal CESTAT, Kolkata dismissed the appeal in a case involving a dispute over the refund of duty deposit on capital goods. The Tribunal upheld the decision to reject the refund claim, emphasizing the necessity of proving that the duty incidence was not passed on to buyers. The doctrine of unjust enrichment was deemed applicable to capital goods, and the Appellant failed to demonstrate the non-passing of duty incidence to buyers, leading to the dismissal of the appeal. en-us Thu, 14 Jul 2005 00:00:00 +0530 Thu, 05 Jul 2012 14:38:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118747 The Appellate Tribunal CESTAT, Kolkata dismissed the appeal in a case involving a dispute over the refund of duty deposit on capital goods. The Tribunal upheld the decision to reject the refund claim, emphasizing the necessity of proving that the duty incidence was not passed on to buyers. The doctrine of unjust enrichment was deemed applicable to capital goods, and the Appellant failed to demonstrate the non-passing of duty incidence to buyers, leading to the dismissal of the appeal. Case-Laws Customs Thu, 14 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118747