https://www.taxtmi.com/caselaws?id=421547 The tribunal upheld the Commissioner (Appeals)'s order denying refund claims by M/s Shell Energy India Private Limited for customs duty paid on LNG imports. The appellant's accounting method failed to prove that unjust enrichment did not occur, as the duty was passed on as an expense. Both revenue and appellant appeals were dismissed, affirming the decision to credit the amounts to the Consumer Welfare Fund. en-us Wed, 13 Apr 2022 00:00:00 +0530 Tue, 26 Apr 2022 21:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421547 The tribunal upheld the Commissioner (Appeals)'s order denying refund claims by M/s Shell Energy India Private Limited for customs duty paid on LNG imports. The appellant's accounting method failed to prove that unjust enrichment did not occur, as the duty was passed on as an expense. Both revenue and appellant appeals were dismissed, affirming the decision to credit the amounts to the Consumer Welfare Fund. Case-Laws Customs Wed, 13 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421547