https://www.taxtmi.com/caselaws?id=357082 The Tribunal ruled in favor of granting a refund in a case concerning the doctrine of unjust enrichment under section 27 of the Customs Act, 1962, for short shipment of import cargo. Despite the department's argument that the duty element was passed on to consumers, the Tribunal found in favor of the importer based on evidence showing otherwise. The Tribunal dismissed the Tax Appeal and O. Civil Application, emphasizing the factual nature of the dispute and the evidence presented by the importer. en-us Thu, 15 Feb 2018 00:00:00 +0530 Fri, 29 Jun 2018 15:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357082 The Tribunal ruled in favor of granting a refund in a case concerning the doctrine of unjust enrichment under section 27 of the Customs Act, 1962, for short shipment of import cargo. Despite the department's argument that the duty element was passed on to consumers, the Tribunal found in favor of the importer based on evidence showing otherwise. The Tribunal dismissed the Tax Appeal and O. Civil Application, emphasizing the factual nature of the dispute and the evidence presented by the importer. Case-Laws Customs Thu, 15 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357082