https://www.taxtmi.com/caselaws?id=82702 The Tribunal ruled in favor of the appellant, setting aside the Assistant Commissioner and Collector (Appeals) decisions. It held that the duty burden was not passed to buyers as the imported fiber was used internally in manufacturing, exempting it from the scheme's refund denial for undue enrichment. The Tribunal aligned with a Bombay High Court judgment, emphasizing the lack of duty transfer to customers due to the appellant's manufacturing process, ultimately allowing the appeals. en-us Wed, 15 Sep 1993 00:00:00 +0530 Wed, 06 Jul 2011 17:54:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82702 The Tribunal ruled in favor of the appellant, setting aside the Assistant Commissioner and Collector (Appeals) decisions. It held that the duty burden was not passed to buyers as the imported fiber was used internally in manufacturing, exempting it from the scheme's refund denial for undue enrichment. The Tribunal aligned with a Bombay High Court judgment, emphasizing the lack of duty transfer to customers due to the appellant's manufacturing process, ultimately allowing the appeals. Case-Laws Customs Wed, 15 Sep 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82702