https://www.taxtmi.com/caselaws?id=361821 The Supreme Court confirmed the eligibility for exemption under Customs Notification No. 21/2002 for imported fixed wireless telephones. Refund claims for excess customs duty paid were allowed for certain periods but disputed for others, leading to appeals regarding unjust enrichment. The Commissioner (Appeals) remanded the matter to consider the passing on of duty burden under Section 18(5) of the Customs Act, 1962. The Tribunal upheld the remand order, emphasizing the need to establish non-passing of duty burden despite the debate on the retrospective application of Section 18(5) and principles of unjust enrichment. en-us Fri, 16 Feb 2018 00:00:00 +0530 Fri, 15 Jun 2018 08:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361821 The Supreme Court confirmed the eligibility for exemption under Customs Notification No. 21/2002 for imported fixed wireless telephones. Refund claims for excess customs duty paid were allowed for certain periods but disputed for others, leading to appeals regarding unjust enrichment. The Commissioner (Appeals) remanded the matter to consider the passing on of duty burden under Section 18(5) of the Customs Act, 1962. The Tribunal upheld the remand order, emphasizing the need to establish non-passing of duty burden despite the debate on the retrospective application of Section 18(5) and principles of unjust enrichment. Case-Laws Customs Fri, 16 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361821