https://www.taxtmi.com/caselaws?id=34029 The Tribunal granted a refund of Rs. 60,434/- to the respondent, a company importing crude palm oil, for excess customs duty paid. The refund was based on the connection between the discount scheme applied by the respondent and the duty liability, with the Tribunal finding no unjust enrichment as the excess duty was not passed on to customers. The Revenue's appeal challenging the refund amount was dismissed for lack of merit. en-us Fri, 05 Dec 2008 00:00:00 +0530 Mon, 06 Jul 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34029 The Tribunal granted a refund of Rs. 60,434/- to the respondent, a company importing crude palm oil, for excess customs duty paid. The refund was based on the connection between the discount scheme applied by the respondent and the duty liability, with the Tribunal finding no unjust enrichment as the excess duty was not passed on to customers. The Revenue's appeal challenging the refund amount was dismissed for lack of merit. Case-Laws Customs Fri, 05 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34029