https://www.taxtmi.com/caselaws?id=253297 Refund of duty was sustained because the record cumulatively showed that the incidence of duty had not been passed on to buyers. The authority relied on comparative sale price statements, post-import sale invoices showing lower prices, excise certificates, end-use evidence, balance sheet entries, bills of entry, high seas sale declarations, and a chartered accountant's certificate to conclude that the imported spin finish oil was insignificant in the manufacture of polyester filament yarn and did not form part of the sale price. The appellate order did not displace those findings or identify any perversity in the original decision, so the doctrine of unjust enrichment was held inapplicable and the refund remained payable to the assessee. en-us Fri, 25 Jul 2014 00:00:00 +0530 Thu, 20 Nov 2014 18:10:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253297 Refund of duty was sustained because the record cumulatively showed that the incidence of duty had not been passed on to buyers. The authority relied on comparative sale price statements, post-import sale invoices showing lower prices, excise certificates, end-use evidence, balance sheet entries, bills of entry, high seas sale declarations, and a chartered accountant's certificate to conclude that the imported spin finish oil was insignificant in the manufacture of polyester filament yarn and did not form part of the sale price. The appellate order did not displace those findings or identify any perversity in the original decision, so the doctrine of unjust enrichment was held inapplicable and the refund remained payable to the assessee. Case-Laws Customs Fri, 25 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253297