https://www.taxtmi.com/caselaws?id=2853 The appellants successfully appealed the rejection of their refund claim for excess duty charged by Customs authorities. Despite lower authorities citing unjust enrichment, the Tribunal found that the appellants did not pass on the refund amount to their customers. The Commissioner (Appeals) erred in rejecting the claim without verifying that the contracted amount was collected as per the agreement. The Tribunal's direction to review the ledger account confirmed the appellants received only the contracted amount, warranting a refund of the excess duty paid. The impugned order was set aside, and the appeal was allowed with consequential relief. en-us Fri, 31 Aug 2007 00:00:00 +0530 Wed, 16 Apr 2008 11:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2853 The appellants successfully appealed the rejection of their refund claim for excess duty charged by Customs authorities. Despite lower authorities citing unjust enrichment, the Tribunal found that the appellants did not pass on the refund amount to their customers. The Commissioner (Appeals) erred in rejecting the claim without verifying that the contracted amount was collected as per the agreement. The Tribunal's direction to review the ledger account confirmed the appellants received only the contracted amount, warranting a refund of the excess duty paid. The impugned order was set aside, and the appeal was allowed with consequential relief. Case-Laws Customs Fri, 31 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2853