https://www.taxtmi.com/caselaws?id=212840 The Tribunal upheld the decision of the Commissioner (Appeals) to reject the appellant's refund claim of Rs. 2,83,255 for customs duty, redemption fine, and penalty, citing unjust enrichment concerns. The appellant's failure to demonstrate that the excess duty burden was not passed on to customers led to the denial of the refund claim. The Tribunal found that the evidence, including a Chartered Accountant's certificate, supported the conclusion that the duty paid was likely included in the sale prices, justifying the dismissal of the appeal. en-us Wed, 22 Jun 2011 00:00:00 +0530 Thu, 26 Apr 2012 11:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212840 The Tribunal upheld the decision of the Commissioner (Appeals) to reject the appellant's refund claim of Rs. 2,83,255 for customs duty, redemption fine, and penalty, citing unjust enrichment concerns. The appellant's failure to demonstrate that the excess duty burden was not passed on to customers led to the denial of the refund claim. The Tribunal found that the evidence, including a Chartered Accountant's certificate, supported the conclusion that the duty paid was likely included in the sale prices, justifying the dismissal of the appeal. Case-Laws Customs Wed, 22 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212840