International Conveyors Ltd vs Commnr. Of Central Excise & Customs

The Supreme Court addressed the appeal against the Customs, Excise and Service Tax Appellate Tribunal's order regarding the refund of customs duty paid under protest for imported Nylon Yarn. The Court held that the appellant's claim for refund was valid as the duty had not been passed on to the customers, thus negating the unjust enrichment argument. The Court directed the Revenue to process the refund claim in accordance with the High Court's earlier order, emphasizing the need for proper consideration of evidence regarding end use and pricing contracts.