https://www.taxtmi.com/caselaws?id=288240 The appeal against the rejection of a refund claim by the Assistant Commissioner of Customs was dismissed. The appellant's inclusion of excess customs duty in the cost of imported moulds, claiming depreciation, was deemed as indirectly passing on the duty to buyers. The court held that the appellant failed to prove that the duty incidence was not passed on, leading to denial of the refund claim based on unjust enrichment. The judgment emphasized the indirect passing on of duty through cost inclusion in the end product, following relevant case law interpretations. en-us Wed, 24 Jan 1996 00:00:00 +0530 Wed, 27 May 2020 12:11:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=288240 The appeal against the rejection of a refund claim by the Assistant Commissioner of Customs was dismissed. The appellant's inclusion of excess customs duty in the cost of imported moulds, claiming depreciation, was deemed as indirectly passing on the duty to buyers. The court held that the appellant failed to prove that the duty incidence was not passed on, leading to denial of the refund claim based on unjust enrichment. The judgment emphasized the indirect passing on of duty through cost inclusion in the end product, following relevant case law interpretations. Case-Laws Customs Wed, 24 Jan 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=288240