https://www.taxtmi.com/caselaws?id=120752 Where a bill of entry is re-assessed before clearance of goods and the duty liability is reduced, the resulting differential duty may be refundable without attracting unjust enrichment if the incidence of duty was not passed on to customers. The Tribunal recorded a prima facie view that, on the facts stated, unjust enrichment may not arise because the re-assessment occurred before clearance. On that basis, the Commissioner (Appeals)' order directing examination of unjust enrichment was stayed pending final disposal of the appeal. en-us Fri, 29 Dec 2006 00:00:00 +0530 Tue, 24 Jul 2012 11:03:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120752 Where a bill of entry is re-assessed before clearance of goods and the duty liability is reduced, the resulting differential duty may be refundable without attracting unjust enrichment if the incidence of duty was not passed on to customers. The Tribunal recorded a prima facie view that, on the facts stated, unjust enrichment may not arise because the re-assessment occurred before clearance. On that basis, the Commissioner (Appeals)' order directing examination of unjust enrichment was stayed pending final disposal of the appeal. Case-Laws Customs Fri, 29 Dec 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120752