https://www.taxtmi.com/caselaws?id=117981 The tribunal upheld the impugned order, emphasizing the need to establish no unjust enrichment for a refund on anti-dumping duty. It found the Cost accountant's certificate acceptable, highlighting its importance in proving no unjust enrichment. The appeal challenging the lack of evidence regarding the certificate was rejected, with the tribunal affirming the Commissioner's thorough examination. The request for remand for further scrutiny was denied, as the evidence was deemed sufficient. The tribunal upheld the Commissioner's decision, rejecting the argument against considering fresh inquiry and additional documents at a later stage. en-us Fri, 10 Mar 2006 00:00:00 +0530 Wed, 27 Jun 2012 16:38:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117981 The tribunal upheld the impugned order, emphasizing the need to establish no unjust enrichment for a refund on anti-dumping duty. It found the Cost accountant's certificate acceptable, highlighting its importance in proving no unjust enrichment. The appeal challenging the lack of evidence regarding the certificate was rejected, with the tribunal affirming the Commissioner's thorough examination. The request for remand for further scrutiny was denied, as the evidence was deemed sufficient. The tribunal upheld the Commissioner's decision, rejecting the argument against considering fresh inquiry and additional documents at a later stage. Case-Laws Customs Fri, 10 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117981