https://www.taxtmi.com/caselaws?id=354326 The appellant's claim of no unjust enrichment regarding the excess payment of duty liability on imported goods for the year 2008-09 was rejected. The excess amount refunded was credited to the Consumer Welfare Fund due to the appellant's failure to prove non-involvement in unjust enrichment. Despite arguments and a Chartered Accountant certificate, the tribunal upheld the decision, emphasizing the duty burden being passed on to a third party. The appeal against the impugned order was dismissed, affirming the lower authorities' decision. en-us Mon, 22 Jan 2018 00:00:00 +0530 Fri, 01 Mar 2019 18:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354326 The appellant's claim of no unjust enrichment regarding the excess payment of duty liability on imported goods for the year 2008-09 was rejected. The excess amount refunded was credited to the Consumer Welfare Fund due to the appellant's failure to prove non-involvement in unjust enrichment. Despite arguments and a Chartered Accountant certificate, the tribunal upheld the decision, emphasizing the duty burden being passed on to a third party. The appeal against the impugned order was dismissed, affirming the lower authorities' decision. Case-Laws Customs Mon, 22 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354326