https://www.taxtmi.com/caselaws?id=237269 The tribunal dismissed the appeal regarding the rejection of a refund claim on excess duty paid on imported refractory bricks. The appellant failed to prove that the duty burden was not passed on to others, leading to the refund amount being credited to the Consumer Welfare Fund. The tribunal upheld the application of the unjust enrichment principle to goods, even those captively consumed, emphasizing the need for concrete evidence to support refund claims. en-us Wed, 09 Jan 2013 00:00:00 +0530 Mon, 08 Feb 2016 18:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237269 The tribunal dismissed the appeal regarding the rejection of a refund claim on excess duty paid on imported refractory bricks. The appellant failed to prove that the duty burden was not passed on to others, leading to the refund amount being credited to the Consumer Welfare Fund. The tribunal upheld the application of the unjust enrichment principle to goods, even those captively consumed, emphasizing the need for concrete evidence to support refund claims. Case-Laws Customs Wed, 09 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237269