https://www.taxtmi.com/caselaws?id=119480 The tribunal dismissed the appeal, affirming the appellate order that set aside the refund claim of excess duty paid on imported tools. The decision was based on the doctrine of unjust enrichment and the requirement for the appellant to demonstrate non-passing on of duty to be eligible for a refund. The tribunal found the certificates from Chartered Accountants insufficient as they did not address the accounting treatment of the duty paid, leading to the presumption that the duty amount was included in pricing and passed on indirectly to purchasers. The judgment emphasized the importance of accounting treatment in determining passing on of duty. en-us Tue, 07 Mar 2006 00:00:00 +0530 Wed, 11 Jul 2012 13:13:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119480 The tribunal dismissed the appeal, affirming the appellate order that set aside the refund claim of excess duty paid on imported tools. The decision was based on the doctrine of unjust enrichment and the requirement for the appellant to demonstrate non-passing on of duty to be eligible for a refund. The tribunal found the certificates from Chartered Accountants insufficient as they did not address the accounting treatment of the duty paid, leading to the presumption that the duty amount was included in pricing and passed on indirectly to purchasers. The judgment emphasized the importance of accounting treatment in determining passing on of duty. Case-Laws Customs Tue, 07 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119480