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<h1>Appellate Tribunal rules against Commissioner for changing duty payment to deposit without grounds.</h1> <h3>COMMISSIONER OF CUS. & C. EX., AHMEDABAD Versus JAI AMBE PLASTEX INDUS.</h3> The Appellate Tribunal CEGAT, Mumbai allowed the appeal by the Revenue, ruling that the Commissioner erred in changing duty payment to a deposit without ... Refund - Unjust enrichment The Appellate Tribunal CEGAT, Mumbai ruled that the Commissioner wrongly changed duty payment to a deposit, finding no grounds for the change. The appeal by the Revenue was allowed.