https://www.taxtmi.com/caselaws?id=117055 The Tribunal overturned the decision of the Commissioner (Appeals) and granted a refund to the appellants in a case concerning an incorrect duty calculation on imported capital goods not sold or consumed in manufacturing. The Tribunal found that the doctrine of unjust enrichment did not apply to such goods, supported by certificates from a Chartered Accountant. Relying on previous decisions, the Tribunal held that the burden of proof was met by the appellants, allowing the appeal and providing consequential relief. en-us Mon, 05 Dec 2005 00:00:00 +0530 Tue, 19 Jun 2012 18:14:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117055 The Tribunal overturned the decision of the Commissioner (Appeals) and granted a refund to the appellants in a case concerning an incorrect duty calculation on imported capital goods not sold or consumed in manufacturing. The Tribunal found that the doctrine of unjust enrichment did not apply to such goods, supported by certificates from a Chartered Accountant. Relying on previous decisions, the Tribunal held that the burden of proof was met by the appellants, allowing the appeal and providing consequential relief. Case-Laws Customs Mon, 05 Dec 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117055