https://www.taxtmi.com/caselaws?id=53899 Excess customs duty paid because of an assessment mistake was held refundable where the assessee showed that the duty burden had not been passed on to any other person. The unchanged price of the products before and after import supported the finding that unjust enrichment did not apply. On that basis, the refund claim was maintainable. en-us Thu, 03 Feb 2005 00:00:00 +0530 Fri, 15 Oct 2010 17:44:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53899 Excess customs duty paid because of an assessment mistake was held refundable where the assessee showed that the duty burden had not been passed on to any other person. The unchanged price of the products before and after import supported the finding that unjust enrichment did not apply. On that basis, the refund claim was maintainable. Case-Laws Customs Thu, 03 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53899