https://www.taxtmi.com/caselaws?id=448727 CESTAT Bangalore dismissed the appeal challenging denial of customs duty refund on unjust enrichment grounds. The tribunal held that unless the importer proves duty incidence was not passed to the buyer, refund cannot be granted. Citing SC precedent in Union of India v. Solar Pesticide Pvt. Ltd., the tribunal noted Section 27 amendments in 1991 allow refund only when duty burden remains with the importer and hasn't been transferred to others. The original order denying refund was upheld. en-us Wed, 24 Jan 2024 00:00:00 +0530 Mon, 29 Jan 2024 07:51:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448727 CESTAT Bangalore dismissed the appeal challenging denial of customs duty refund on unjust enrichment grounds. The tribunal held that unless the importer proves duty incidence was not passed to the buyer, refund cannot be granted. Citing SC precedent in Union of India v. Solar Pesticide Pvt. Ltd., the tribunal noted Section 27 amendments in 1991 allow refund only when duty burden remains with the importer and hasn't been transferred to others. The original order denying refund was upheld. Case-Laws Customs Wed, 24 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448727