https://www.taxtmi.com/caselaws?id=244106 The High Court allowed the civil miscellaneous appeal, setting aside the Customs, Excise and Service Tax Appellate Tribunal's order on the refund claim of customs duty paid on capital goods. The Court emphasized the necessity for the party seeking a refund to prove the absence of passing on the duty burden to consumers, as per the doctrine of unjust enrichment. The matter was remanded to the original authority for fresh consideration, directing the assessee to provide materials supporting their claim within two months for a fair assessment. en-us Thu, 25 Aug 2011 00:00:00 +0530 Tue, 18 Feb 2014 10:15:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244106 The High Court allowed the civil miscellaneous appeal, setting aside the Customs, Excise and Service Tax Appellate Tribunal's order on the refund claim of customs duty paid on capital goods. The Court emphasized the necessity for the party seeking a refund to prove the absence of passing on the duty burden to consumers, as per the doctrine of unjust enrichment. The matter was remanded to the original authority for fresh consideration, directing the assessee to provide materials supporting their claim within two months for a fair assessment. Case-Laws Customs Thu, 25 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244106