https://www.taxtmi.com/caselaws?id=175340 The appellants were entitled to refunds of excess duty paid on imported vessels after clarification by the Board in 1996. The refund claims were sanctioned but credited to the Consumer Welfare Fund due to failure to prove non-passing of liability to customers. The Tribunal determined that unjust enrichment did not need to be established in this case as the duty was paid before final settlement in 2005. Consequently, the appeals were allowed, granting the appellants consequential relief. en-us Fri, 20 Aug 2010 00:00:00 +0530 Tue, 05 Dec 2017 11:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=175340 The appellants were entitled to refunds of excess duty paid on imported vessels after clarification by the Board in 1996. The refund claims were sanctioned but credited to the Consumer Welfare Fund due to failure to prove non-passing of liability to customers. The Tribunal determined that unjust enrichment did not need to be established in this case as the duty was paid before final settlement in 2005. Consequently, the appeals were allowed, granting the appellants consequential relief. Case-Laws Customs Fri, 20 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=175340