https://www.taxtmi.com/caselaws?id=43851 Imported goods consumed by the importer in manufacture, and not sold as such, were treated as falling within the statutory refund exception because the incidence of customs duty had not been passed on to a buyer. The amended refund framework still governed the claim since the application was filed before amendment, but on the admitted facts the doctrine of unjust enrichment did not apply. Refund of the excess additional customs duty was therefore available on proof that the duty burden remained with the importer rather than being transferred downstream. en-us Mon, 22 Aug 1994 00:00:00 +0530 Mon, 21 Jun 2010 14:27:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43851 Imported goods consumed by the importer in manufacture, and not sold as such, were treated as falling within the statutory refund exception because the incidence of customs duty had not been passed on to a buyer. The amended refund framework still governed the claim since the application was filed before amendment, but on the admitted facts the doctrine of unjust enrichment did not apply. Refund of the excess additional customs duty was therefore available on proof that the duty burden remained with the importer rather than being transferred downstream. Case-Laws Customs Mon, 22 Aug 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43851