Refund Claim Denied: Customs Duty Burden on Buyer Confirmed, Unjust Enrichment Principles Applied Under Customs Act.

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....Refund of Customs duty - unjust enrichment - Chennai Port Trust (the buyer) had indeed borne the duty burden, as evidenced by financial records and a letter from the Chief Engineer of Chennai Port Trust. Since the appellant could not prove that the incidence of duty had not been passed on to the buyer, the refund claim was not admissible under the principles of unjust enrichment, as per Section 27 of the Customs Act, 1962. - AT....