https://www.taxtmi.com/caselaws?id=254186 The High Court ruled in favor of the Revenue, setting aside the Tribunal's order in a case concerning unjust enrichment under Section 18 of the Customs Act, 1962. The Court directed the Assessing Officer to reconsider the case, emphasizing the importer's burden to prove the non-passing of duty liability to others in refund claims. The judgment underscored the importance of equity and evidence in refund processes, requiring importers to demonstrate that duty paid was not transferred to customers for fairness and justice. en-us Fri, 20 Dec 2013 00:00:00 +0530 Mon, 15 Dec 2014 06:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254186 The High Court ruled in favor of the Revenue, setting aside the Tribunal's order in a case concerning unjust enrichment under Section 18 of the Customs Act, 1962. The Court directed the Assessing Officer to reconsider the case, emphasizing the importer's burden to prove the non-passing of duty liability to others in refund claims. The judgment underscored the importance of equity and evidence in refund processes, requiring importers to demonstrate that duty paid was not transferred to customers for fairness and justice. Case-Laws Customs Fri, 20 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254186