https://www.taxtmi.com/caselaws?id=198572 Excess customs duty paid due to an importer's oversight in not claiming an available exemption notification may be refunded without first challenging the assessment, where classification and valuation are not in dispute. The earlier rule against bypassing a finally assessed bill of entry was held inapplicable on these facts because the excess arose from failure to claim Notification No. 21/2002-Cus. However, refund remains subject to unjust enrichment: the claimant must prove that the duty incidence was not passed on to any other person before disbursement. en-us Wed, 23 Sep 2015 00:00:00 +0530 Mon, 05 Feb 2018 07:04:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=198572 Excess customs duty paid due to an importer's oversight in not claiming an available exemption notification may be refunded without first challenging the assessment, where classification and valuation are not in dispute. The earlier rule against bypassing a finally assessed bill of entry was held inapplicable on these facts because the excess arose from failure to claim Notification No. 21/2002-Cus. However, refund remains subject to unjust enrichment: the claimant must prove that the duty incidence was not passed on to any other person before disbursement. Case-Laws Central Excise Wed, 23 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=198572