https://www.taxtmi.com/caselaws?id=107737 The Tribunal allowed the appeal, ruling that Section 11D did not apply as the duty amount was not represented on the invoices to buyers. It emphasized the obligation to pass on duty amounts to prevent unjust enrichment and criticized the Commissioner for misinterpreting the requirement of representation to trigger Section 11D. The decision underscored the importance of correctly applying Section 11D based on disclosing duty to buyers to avoid unjust enrichment in duty payments. en-us Thu, 03 Jul 2003 00:00:00 +0530 Mon, 26 Mar 2012 12:33:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107737 The Tribunal allowed the appeal, ruling that Section 11D did not apply as the duty amount was not represented on the invoices to buyers. It emphasized the obligation to pass on duty amounts to prevent unjust enrichment and criticized the Commissioner for misinterpreting the requirement of representation to trigger Section 11D. The decision underscored the importance of correctly applying Section 11D based on disclosing duty to buyers to avoid unjust enrichment in duty payments. Case-Laws Central Excise Thu, 03 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107737