https://www.taxtmi.com/caselaws?id=236957 The Tribunal allowed the refund claim for excess duty paid by the appellants due to a clerical error in the application of the exchange rate. It held that challenging the assessment order before filing the refund claim was not mandatory in such cases. The Tribunal emphasized that the unjust enrichment principle should be examined to determine if the duty burden was passed on to customers. The decision overturned the rejection of the refund claim, highlighting the need for evidence to establish non-transfer of duty burden for eligibility. en-us Tue, 05 Mar 2013 00:00:00 +0530 Mon, 09 May 2016 11:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236957 The Tribunal allowed the refund claim for excess duty paid by the appellants due to a clerical error in the application of the exchange rate. It held that challenging the assessment order before filing the refund claim was not mandatory in such cases. The Tribunal emphasized that the unjust enrichment principle should be examined to determine if the duty burden was passed on to customers. The decision overturned the rejection of the refund claim, highlighting the need for evidence to establish non-transfer of duty burden for eligibility. Case-Laws Customs Tue, 05 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236957