https://www.taxtmi.com/caselaws?id=4713 The Tribunal upheld the refund claim for double payment of duty, emphasizing the non-existence of goods for which duty was paid and the lack of evidence showing the passing on of duty incidence. The decision was based on the application of the doctrine of unjust enrichment and previous case law supporting the non-passing on of duty for non-existent goods. The Revenue's appeal was dismissed for lack of evidence contradicting the respondents' claim and the admitted fact of short landing of containers. en-us Wed, 13 Feb 2008 00:00:00 +0530 Thu, 24 Jul 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4713 The Tribunal upheld the refund claim for double payment of duty, emphasizing the non-existence of goods for which duty was paid and the lack of evidence showing the passing on of duty incidence. The decision was based on the application of the doctrine of unjust enrichment and previous case law supporting the non-passing on of duty for non-existent goods. The Revenue's appeal was dismissed for lack of evidence contradicting the respondents' claim and the admitted fact of short landing of containers. Case-Laws Customs Wed, 13 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4713