https://www.taxtmi.com/caselaws?id=52034 The Tribunal allowed the appeal, setting aside the enhanced value of imported machinery for customs duty assessment. The appellants were granted a cash refund of the excess customs duty paid, as the unjust enrichment principle was found inapplicable due to them being the ultimate consumers of the goods and not passing on the duty burden. The Tribunal interpreted relevant sections of the Customs Act to support the decision, directing the refund to the appellants within three months. en-us Wed, 05 Feb 2003 00:00:00 +0530 Thu, 30 Sep 2010 12:16:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52034 The Tribunal allowed the appeal, setting aside the enhanced value of imported machinery for customs duty assessment. The appellants were granted a cash refund of the excess customs duty paid, as the unjust enrichment principle was found inapplicable due to them being the ultimate consumers of the goods and not passing on the duty burden. The Tribunal interpreted relevant sections of the Customs Act to support the decision, directing the refund to the appellants within three months. Case-Laws Customs Wed, 05 Feb 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52034