https://www.taxtmi.com/caselaws?id=271036 The Tribunal dismissed the appeals, emphasizing that refunds arising from finalization of provisional assessments are subject to Section 27 of the Customs Act and the bar of unjust enrichment. The evidence provided was insufficient to prove that duty burden was not passed on to customers. en-us Thu, 07 Jan 2016 00:00:00 +0530 Wed, 02 Nov 2016 12:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271036 The Tribunal dismissed the appeals, emphasizing that refunds arising from finalization of provisional assessments are subject to Section 27 of the Customs Act and the bar of unjust enrichment. The evidence provided was insufficient to prove that duty burden was not passed on to customers. Case-Laws Customs Thu, 07 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271036