https://www.taxtmi.com/caselaws?id=124110 The appeal was dismissed as the appellants failed to prove that the duty incidence had not been passed on to the buyers. Despite presenting a Chartered Accountant certificate showing the disputed amount outstanding in their books, the Tribunal found the evidence insufficient. The Tribunal emphasized the requirement to demonstrate that duty burden was not passed on, as per Customs Act provisions, ultimately leading to the dismissal of the appeal based on unjust enrichment and lack of evidence supporting the appellants' claim. en-us Fri, 20 Jun 2008 00:00:00 +0530 Tue, 25 Sep 2012 16:33:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124110 The appeal was dismissed as the appellants failed to prove that the duty incidence had not been passed on to the buyers. Despite presenting a Chartered Accountant certificate showing the disputed amount outstanding in their books, the Tribunal found the evidence insufficient. The Tribunal emphasized the requirement to demonstrate that duty burden was not passed on, as per Customs Act provisions, ultimately leading to the dismissal of the appeal based on unjust enrichment and lack of evidence supporting the appellants' claim. Case-Laws Customs Fri, 20 Jun 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124110