https://www.taxtmi.com/caselaws?id=43212 Refund of additional customs duty on imported silica crucibles was examined under the amended customs refund scheme, with the court noting that Sections 27(2) and 27(3), read with Sections 28C and 28D of the Customs Act, operate as a complete code and permit refund where the incidence of duty has not been passed on. The undisputed fact that the crucibles were consumed in manufacture of synthetic gems, and not resold to third parties, meant the duty burden was not transferred to any buyer. On that basis, the claim fell within Section 27(2)(a) and/or (b), and unjust enrichment did not bar refund. The writ route was treated as available notwithstanding the statutory refund mechanism. en-us Fri, 20 Mar 1992 00:00:00 +0530 Wed, 16 Jun 2010 17:36:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43212 Refund of additional customs duty on imported silica crucibles was examined under the amended customs refund scheme, with the court noting that Sections 27(2) and 27(3), read with Sections 28C and 28D of the Customs Act, operate as a complete code and permit refund where the incidence of duty has not been passed on. The undisputed fact that the crucibles were consumed in manufacture of synthetic gems, and not resold to third parties, meant the duty burden was not transferred to any buyer. On that basis, the claim fell within Section 27(2)(a) and/or (b), and unjust enrichment did not bar refund. The writ route was treated as available notwithstanding the statutory refund mechanism. Case-Laws Customs Fri, 20 Mar 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43212