https://www.taxtmi.com/caselaws?id=114635 The Tribunal upheld the Commissioner (Appeals) order, dismissing the Revenue's appeal regarding a refund claimed by the respondents. The decision was based on evidence showing that the duty burden was not passed on to buyers, supported by the invoice, Chartered Accountant Certificate, and Trade Bulletin. The Tribunal found no merit in the Revenue's argument of unjust enrichment, emphasizing the thorough analysis conducted by the Commissioner in reaching the conclusion. en-us Tue, 12 Oct 2004 00:00:00 +0530 Fri, 18 May 2012 15:50:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114635 The Tribunal upheld the Commissioner (Appeals) order, dismissing the Revenue's appeal regarding a refund claimed by the respondents. The decision was based on evidence showing that the duty burden was not passed on to buyers, supported by the invoice, Chartered Accountant Certificate, and Trade Bulletin. The Tribunal found no merit in the Revenue's argument of unjust enrichment, emphasizing the thorough analysis conducted by the Commissioner in reaching the conclusion. Case-Laws Customs Tue, 12 Oct 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114635