https://www.taxtmi.com/caselaws?id=255067 Unjust enrichment does not bar refund of duty paid on imported capital goods merely because the goods are no longer in the importer's possession at adjudication. Where the importer used the goods for the project and they later became obsolete and were destroyed, their absence from possession is consistent with their admitted use and disposal. Refund remains available because non-possession in those circumstances does not establish that the duty burden was passed on to another person. en-us Thu, 13 Feb 2014 00:00:00 +0530 Wed, 07 Jan 2015 06:46:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255067 Unjust enrichment does not bar refund of duty paid on imported capital goods merely because the goods are no longer in the importer's possession at adjudication. Where the importer used the goods for the project and they later became obsolete and were destroyed, their absence from possession is consistent with their admitted use and disposal. Refund remains available because non-possession in those circumstances does not establish that the duty burden was passed on to another person. Case-Laws Central Excise Thu, 13 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255067