https://www.taxtmi.com/caselaws?id=54818 The Tribunal dismissed the appeal against the assessment order, ruling that the appellant failed to prove that the excess Customs duty was not passed on to buyers. Despite the duty being paid under protest, the appellant's argument of unjust enrichment was rejected due to insufficient evidence, including a Chartered Accountant's Certificate. The Tribunal held that the appellant did not meet the burden of proof required to support their claim, resulting in the rejection of the refund claim. en-us Mon, 03 Oct 2005 00:00:00 +0530 Fri, 22 Oct 2010 11:35:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54818 The Tribunal dismissed the appeal against the assessment order, ruling that the appellant failed to prove that the excess Customs duty was not passed on to buyers. Despite the duty being paid under protest, the appellant's argument of unjust enrichment was rejected due to insufficient evidence, including a Chartered Accountant's Certificate. The Tribunal held that the appellant did not meet the burden of proof required to support their claim, resulting in the rejection of the refund claim. Case-Laws Customs Mon, 03 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54818