https://www.taxtmi.com/caselaws?id=51129 Refund arising consequentially from a favourable appellate order is not defeated by limitation at the stage of claiming such refund. The Tribunal held that the refund was consequential and therefore not time-barred, but the original authority had to examine whether the duty burden had been passed on to customers under the doctrine of unjust enrichment. The matter was remitted for decision on unjust enrichment alone. en-us Wed, 23 Jan 2002 00:00:00 +0530 Wed, 22 Sep 2010 18:47:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51129 Refund arising consequentially from a favourable appellate order is not defeated by limitation at the stage of claiming such refund. The Tribunal held that the refund was consequential and therefore not time-barred, but the original authority had to examine whether the duty burden had been passed on to customers under the doctrine of unjust enrichment. The matter was remitted for decision on unjust enrichment alone. Case-Laws Customs Wed, 23 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51129