https://www.taxtmi.com/caselaws?id=99279 The appellate authority granted the importer a refund under Notification 64/93, interpreting the term "manufacturer" to include an importer for levy of additional duty. The Tribunal affirmed this decision, finding the importer eligible for the refund as the goods were used as taxis and not sold, thus ruling out unjust enrichment. The department's appeals were dismissed, and the order in favor of the importer was upheld. en-us Mon, 13 Nov 2000 00:00:00 +0530 Wed, 25 Jan 2012 17:44:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99279 The appellate authority granted the importer a refund under Notification 64/93, interpreting the term "manufacturer" to include an importer for levy of additional duty. The Tribunal affirmed this decision, finding the importer eligible for the refund as the goods were used as taxis and not sold, thus ruling out unjust enrichment. The department's appeals were dismissed, and the order in favor of the importer was upheld. Case-Laws Customs Mon, 13 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99279