https://www.taxtmi.com/caselaws?id=243466 The Tribunal upheld the Commissioner (Appeals) decision in favor of the respondent regarding the refund of excess duty paid on imports under Customs Notification No.29/97-Cus. The Tribunal ruled that the duty incidence was not passed on to others due to the unique circumstances of the case involving zero-duty EPCG License for capital goods used in export manufacturing, where duty could not be passed on to foreign buyers. The Tribunal rejected the Revenue's appeal, emphasizing the absence of unjust enrichment in this specific scenario. en-us Fri, 29 Nov 2013 00:00:00 +0530 Tue, 19 May 2015 18:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243466 The Tribunal upheld the Commissioner (Appeals) decision in favor of the respondent regarding the refund of excess duty paid on imports under Customs Notification No.29/97-Cus. The Tribunal ruled that the duty incidence was not passed on to others due to the unique circumstances of the case involving zero-duty EPCG License for capital goods used in export manufacturing, where duty could not be passed on to foreign buyers. The Tribunal rejected the Revenue's appeal, emphasizing the absence of unjust enrichment in this specific scenario. Case-Laws Customs Fri, 29 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243466