https://www.taxtmi.com/caselaws?id=53965 The Tribunal allowed the appeal, setting aside the previous decisions and granting the appellants a refund of duty paid. The appellants were found entitled to the refund as the goods in question were never cleared by them. The Tribunal emphasized that the claim was not barred by limitation, considering the timely filing of the refund claim and the Department's error in misplacing the case file. The concept of unjust enrichment was dismissed, as the duty could not be passed on to consumers due to the goods not being cleared by the appellants. en-us Mon, 21 Mar 2005 00:00:00 +0530 Sat, 16 Oct 2010 11:40:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53965 The Tribunal allowed the appeal, setting aside the previous decisions and granting the appellants a refund of duty paid. The appellants were found entitled to the refund as the goods in question were never cleared by them. The Tribunal emphasized that the claim was not barred by limitation, considering the timely filing of the refund claim and the Department's error in misplacing the case file. The concept of unjust enrichment was dismissed, as the duty could not be passed on to consumers due to the goods not being cleared by the appellants. Case-Laws Customs Mon, 21 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53965