https://www.taxtmi.com/caselaws?id=451092 Refund was not barred by unjust enrichment because the final product prices were fixed by London Metal Exchange rates, independent of the assessee's control and unrelated to the cost of imported raw material or customs duty. The same factual position had already been accepted in the assessee's earlier case, where incidence of duty was held not to have been passed on, and no change in facts or law was shown. The First Appellate Authority's direction allowing refund was sustained. en-us Tue, 19 Mar 2024 00:00:00 +0530 Tue, 19 Mar 2024 21:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=451092 Refund was not barred by unjust enrichment because the final product prices were fixed by London Metal Exchange rates, independent of the assessee's control and unrelated to the cost of imported raw material or customs duty. The same factual position had already been accepted in the assessee's earlier case, where incidence of duty was held not to have been passed on, and no change in facts or law was shown. The First Appellate Authority's direction allowing refund was sustained. Case-Laws Customs Tue, 19 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=451092