https://www.taxtmi.com/caselaws?id=362883 The Tribunal upheld the concept of unjust enrichment in a refund claim concerning excess duty paid on imported raw materials. The appellant failed to prove that the duty burden was not passed on to customers, as required by the doctrine of unjust enrichment. Consequently, the Tribunal directed the refund amount to be credited to the consumer welfare fund in accordance with Sec.27(2) of the Customs Act. The decision emphasized the necessity of demonstrating the non-transfer of duty burden to customers in similar refund claims and reiterated legal principles from pertinent case laws. en-us Fri, 29 Jun 2018 00:00:00 +0530 Thu, 05 Jul 2018 09:58:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362883 The Tribunal upheld the concept of unjust enrichment in a refund claim concerning excess duty paid on imported raw materials. The appellant failed to prove that the duty burden was not passed on to customers, as required by the doctrine of unjust enrichment. Consequently, the Tribunal directed the refund amount to be credited to the consumer welfare fund in accordance with Sec.27(2) of the Customs Act. The decision emphasized the necessity of demonstrating the non-transfer of duty burden to customers in similar refund claims and reiterated legal principles from pertinent case laws. Case-Laws Customs Fri, 29 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362883