https://www.taxtmi.com/caselaws?id=51495 The case involved the applicability of the principle of unjust enrichment to a refund of customs duty and whether the duty burden was passed on to customers. The Tribunal allowed the appeal, stating that the appellants were eligible for the refund as they demonstrated that the duty incidence was not passed on through maintaining constant sale prices and providing supporting documentation. The majority decision held that the duty was not passed on, allowing the appeal and granting the refund of customs duty to the appellants. en-us Tue, 09 Jul 2002 00:00:00 +0530 Sat, 25 Sep 2010 11:20:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51495 The case involved the applicability of the principle of unjust enrichment to a refund of customs duty and whether the duty burden was passed on to customers. The Tribunal allowed the appeal, stating that the appellants were eligible for the refund as they demonstrated that the duty incidence was not passed on through maintaining constant sale prices and providing supporting documentation. The majority decision held that the duty was not passed on, allowing the appeal and granting the refund of customs duty to the appellants. Case-Laws Customs Tue, 09 Jul 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51495