https://www.taxtmi.com/caselaws?id=211521 The Tribunal upheld the denial of the refund claim by M/s. Mangalore Refineries & Petrochemicals Ltd. (MRPL) amounting to Rs. 25,42,726. It ruled that the principle of unjust enrichment applies to refunds from the finalization of provisional assessments and MRPL failed to demonstrate that the excess customs duty paid had not been passed on to its customers. The argument that the principle of unjust enrichment should not apply to units suffering losses was rejected due to insufficient evidence provided by MRPL. The Tribunal sustained the impugned order, emphasizing the application of the unjust enrichment principle in this case. en-us Tue, 25 Jan 2011 00:00:00 +0530 Mon, 19 Mar 2012 16:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211521 The Tribunal upheld the denial of the refund claim by M/s. Mangalore Refineries & Petrochemicals Ltd. (MRPL) amounting to Rs. 25,42,726. It ruled that the principle of unjust enrichment applies to refunds from the finalization of provisional assessments and MRPL failed to demonstrate that the excess customs duty paid had not been passed on to its customers. The argument that the principle of unjust enrichment should not apply to units suffering losses was rejected due to insufficient evidence provided by MRPL. The Tribunal sustained the impugned order, emphasizing the application of the unjust enrichment principle in this case. Case-Laws Customs Tue, 25 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211521