https://www.taxtmi.com/caselaws?id=45464 The Supreme Court upheld the High Court's decision justifying the refund of customs duty on imported goods but raised concerns about unjust enrichment. The Court emphasized the need to consider this principle even if a refund claim is merited. As the High Court did not address whether the duty burden was passed on to third parties, the refund order was set aside. The case was remanded for further assessment, focusing on unjust enrichment without considering limitations. The outcome regarding the retention of the refunded amount by the respondent-firm depends on the determination in the remanded proceedings. en-us Fri, 19 Nov 1999 00:00:00 +0530 Tue, 01 Jul 2014 12:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45464 The Supreme Court upheld the High Court's decision justifying the refund of customs duty on imported goods but raised concerns about unjust enrichment. The Court emphasized the need to consider this principle even if a refund claim is merited. As the High Court did not address whether the duty burden was passed on to third parties, the refund order was set aside. The case was remanded for further assessment, focusing on unjust enrichment without considering limitations. The outcome regarding the retention of the refunded amount by the respondent-firm depends on the determination in the remanded proceedings. Case-Laws Customs Fri, 19 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45464