https://www.taxtmi.com/caselaws?id=117384 The Tribunal upheld the Commissioner (Appeals) decision to allow the respondent's appeal regarding the refund claim for excess duty paid on imported chemicals. The Tribunal found that the duty incidence was not passed on to customers, as evidenced by consistent prices before and after importation, supported by balance-sheet extracts. The Chartered Accountant and Cost Accountant certificates further confirmed that the duty amount was not passed on, leading to the dismissal of the Revenue's appeal based on unjust enrichment concerns. en-us Wed, 18 Jan 2006 00:00:00 +0530 Fri, 22 Jun 2012 12:54:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117384 The Tribunal upheld the Commissioner (Appeals) decision to allow the respondent's appeal regarding the refund claim for excess duty paid on imported chemicals. The Tribunal found that the duty incidence was not passed on to customers, as evidenced by consistent prices before and after importation, supported by balance-sheet extracts. The Chartered Accountant and Cost Accountant certificates further confirmed that the duty amount was not passed on, leading to the dismissal of the Revenue's appeal based on unjust enrichment concerns. Case-Laws Customs Wed, 18 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117384