https://www.taxtmi.com/caselaws?id=120664 The appeal by the revenue was rejected by the Appellate Tribunal CESTAT, Mumbai. The Commissioner (Appeals) found that the reduction in basic Custom duty did not result in unjust enrichment for the assessee as the price of the final product had significantly decreased, and the small refund did not have a substantial impact. en-us Fri, 27 Oct 2006 00:00:00 +0530 Mon, 23 Jul 2012 13:57:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120664 The appeal by the revenue was rejected by the Appellate Tribunal CESTAT, Mumbai. The Commissioner (Appeals) found that the reduction in basic Custom duty did not result in unjust enrichment for the assessee as the price of the final product had significantly decreased, and the small refund did not have a substantial impact. Case-Laws Customs Fri, 27 Oct 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120664