https://www.taxtmi.com/caselaws?id=244285 The Tribunal upheld the Revenue's classification of imported Aloe Vera products under Heading 2106 as Food Preparation, denying the respondents' claim for classification under Heading 2009. Despite the initial approval of refund claims by the Deputy Commissioner, the Tribunal ultimately rejected the claims, citing the doctrine of unjust enrichment. The Tribunal found that the respondents failed to prove that the customs duty burden was not passed on to buyers, leading to the denial of the refund claims. The judgment, issued on 2.1.2014, favored the Revenue, disallowing the refund claims based on unjust enrichment. en-us Thu, 02 Jan 2014 00:00:00 +0530 Fri, 05 Sep 2014 14:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244285 The Tribunal upheld the Revenue's classification of imported Aloe Vera products under Heading 2106 as Food Preparation, denying the respondents' claim for classification under Heading 2009. Despite the initial approval of refund claims by the Deputy Commissioner, the Tribunal ultimately rejected the claims, citing the doctrine of unjust enrichment. The Tribunal found that the respondents failed to prove that the customs duty burden was not passed on to buyers, leading to the denial of the refund claims. The judgment, issued on 2.1.2014, favored the Revenue, disallowing the refund claims based on unjust enrichment. Case-Laws Customs Thu, 02 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244285