2003 (7) TMI 424 - AT - Customs

Summary

The appeal was dismissed by the Appellate Tribunal CESTAT, Mumbai as the importers failed to prove that the excess duty paid was not passed on to customers. The claim for refund of duty on electronic typewriters was denied, and the amount was credited to the Welfare Fund under Section 27(2) of the Customs Act, 1962. The evidence provided by the importers was deemed insufficient to support their plea, and the bar of unjust enrichment was applied, leading to the rejection of the appeal.