https://www.taxtmi.com/caselaws?id=766020 CESTAT dismissed the refund claim for excess CVD paid on mobile phone imports in 2014. The tribunal held the claim was time-barred as it was filed in 2019, beyond the one-year limitation period under Section 27 of Customs Act, with no evidence of duty paid under protest. Additionally, the appellant failed to obtain reassessment of Bills of Entry before filing the refund claim. The tribunal also rejected the claim on grounds of unjust enrichment, finding insufficient evidence that the duty burden was not passed on to buyers, upholding the principle that claimants must prove non-passing of duty incidence. en-us Thu, 13 Feb 2025 00:00:00 +0530 Sat, 15 Feb 2025 08:00:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766020 CESTAT dismissed the refund claim for excess CVD paid on mobile phone imports in 2014. The tribunal held the claim was time-barred as it was filed in 2019, beyond the one-year limitation period under Section 27 of Customs Act, with no evidence of duty paid under protest. Additionally, the appellant failed to obtain reassessment of Bills of Entry before filing the refund claim. The tribunal also rejected the claim on grounds of unjust enrichment, finding insufficient evidence that the duty burden was not passed on to buyers, upholding the principle that claimants must prove non-passing of duty incidence. Case-Laws Customs Thu, 13 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766020