https://www.taxtmi.com/caselaws?id=209826 The Tribunal upheld the decision to credit the refund amount for excess customs duty to the consumer welfare fund, rejecting M/s. Atlantic Shipping Pvt. Ltd.'s appeal. The appellant failed to provide adequate financial records to prove unjust enrichment and demonstrate that duty incidence was not passed on to clients. The Tribunal emphasized the appellant's burden to furnish proper documentary evidence for refund claims and highlighted the applicability of the doctrine of unjust enrichment in cases of provisional assessment under the Customs Act. The judgment underscored the necessity of meeting statutory obligations and providing substantial evidence to support refund claims. en-us Fri, 29 Apr 2011 00:00:00 +0530 Wed, 10 Jul 2013 15:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209826 The Tribunal upheld the decision to credit the refund amount for excess customs duty to the consumer welfare fund, rejecting M/s. Atlantic Shipping Pvt. Ltd.'s appeal. The appellant failed to provide adequate financial records to prove unjust enrichment and demonstrate that duty incidence was not passed on to clients. The Tribunal emphasized the appellant's burden to furnish proper documentary evidence for refund claims and highlighted the applicability of the doctrine of unjust enrichment in cases of provisional assessment under the Customs Act. The judgment underscored the necessity of meeting statutory obligations and providing substantial evidence to support refund claims. Case-Laws Customs Fri, 29 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209826