https://www.taxtmi.com/caselaws?id=54345 Refund of excess customs duty on de-bonded goods was not barred by unjust enrichment where the sale price was stated to be inclusive of duties and taxes, because that stipulation was treated as covering only the lawful duty element. The Tribunal held that the presumption that a composite price includes duty payable does not extend to duty paid in excess by mistake. As the excess duty was not shown to have been recovered from the purchaser, unjust enrichment did not apply and the refund claim was allowed. en-us Thu, 24 Mar 2005 00:00:00 +0530 Fri, 24 May 2024 15:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54345 Refund of excess customs duty on de-bonded goods was not barred by unjust enrichment where the sale price was stated to be inclusive of duties and taxes, because that stipulation was treated as covering only the lawful duty element. The Tribunal held that the presumption that a composite price includes duty payable does not extend to duty paid in excess by mistake. As the excess duty was not shown to have been recovered from the purchaser, unjust enrichment did not apply and the refund claim was allowed. Case-Laws Customs Thu, 24 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54345