https://www.taxtmi.com/caselaws?id=300519 A proforma invoice that is not accepted by the buyer and is not supported by any payment cannot, by itself, justify a demand for differential duty, because no amount over and above the transaction value was shown to have been collected. On the same facts, the doctrine of unjust enrichment does not apply where the respondent has not recovered any excess amount from the buyer. The result is that refund relief remains available when the record shows no excess collection and no basis for treating the proforma invoice as determinative of duty liability. en-us Fri, 26 Apr 2013 00:00:00 +0530 Tue, 08 Feb 2022 16:10:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=300519 A proforma invoice that is not accepted by the buyer and is not supported by any payment cannot, by itself, justify a demand for differential duty, because no amount over and above the transaction value was shown to have been collected. On the same facts, the doctrine of unjust enrichment does not apply where the respondent has not recovered any excess amount from the buyer. The result is that refund relief remains available when the record shows no excess collection and no basis for treating the proforma invoice as determinative of duty liability. Case-Laws Central Excise Fri, 26 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=300519