https://www.taxtmi.com/caselaws?id=53082 The Tribunal dismissed the appeal, upholding the lower authorities' decision to credit the refund amount to the Consumer Welfare Fund under the doctrine of unjust enrichment. The appellants failed to provide sufficient evidence, such as sale invoices, to prove the duty burden was not passed to others, as required by Sections 27 and 28C of the Customs Act, 1962. The Tribunal found no error in the lower authorities' application of the unjust enrichment doctrine, rejecting the appellants' arguments under Sections 149 and 154 regarding clerical errors. The appeal was denied due to inadequate proof against unjust enrichment claims. en-us Fri, 13 Aug 2004 00:00:00 +0530 Mon, 10 Jun 2024 16:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53082 The Tribunal dismissed the appeal, upholding the lower authorities' decision to credit the refund amount to the Consumer Welfare Fund under the doctrine of unjust enrichment. The appellants failed to provide sufficient evidence, such as sale invoices, to prove the duty burden was not passed to others, as required by Sections 27 and 28C of the Customs Act, 1962. The Tribunal found no error in the lower authorities' application of the unjust enrichment doctrine, rejecting the appellants' arguments under Sections 149 and 154 regarding clerical errors. The appeal was denied due to inadequate proof against unjust enrichment claims. Case-Laws Customs Fri, 13 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53082