https://www.taxtmi.com/caselaws?id=183050 The tribunal upheld the impugned order and dismissed the appeal. It concluded that the assessments were provisional, the refund claim was not time-barred, but the principle of unjust enrichment applied. The appellant failed to prove that the duty incidence was not passed on to the consumers, leading to the dismissal of the refund claim. en-us Mon, 15 Jun 2015 00:00:00 +0530 Fri, 27 May 2016 09:35:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=183050 The tribunal upheld the impugned order and dismissed the appeal. It concluded that the assessments were provisional, the refund claim was not time-barred, but the principle of unjust enrichment applied. The appellant failed to prove that the duty incidence was not passed on to the consumers, leading to the dismissal of the refund claim. Case-Laws Customs Mon, 15 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=183050