https://www.taxtmi.com/caselaws?id=31346 Refund arising from appellate relief under customs law falls within the statutory refund regime and is subject to the doctrine of unjust enrichment. The Tribunal treated the claim as distinct from a mere adjustment on finalisation of provisional assessment and held that the customs refund provisions apply, with the bar against unjust enrichment. On the facts, the appellants failed to show that the duty and bank guarantee encashment had not been passed on to the buyer, as the buyer had borne the duty and contractual terms placed duty variations on the buyer's account. Refund was therefore denied and credit to the Consumer Welfare Fund was upheld. en-us Mon, 19 May 2008 00:00:00 +0530 Mon, 27 Oct 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31346 Refund arising from appellate relief under customs law falls within the statutory refund regime and is subject to the doctrine of unjust enrichment. The Tribunal treated the claim as distinct from a mere adjustment on finalisation of provisional assessment and held that the customs refund provisions apply, with the bar against unjust enrichment. On the facts, the appellants failed to show that the duty and bank guarantee encashment had not been passed on to the buyer, as the buyer had borne the duty and contractual terms placed duty variations on the buyer's account. Refund was therefore denied and credit to the Consumer Welfare Fund was upheld. Case-Laws Customs Mon, 19 May 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31346