https://www.taxtmi.com/caselaws?id=121920 The Tribunal ruled in favor of the appellant, holding that no cess was leviable on the natural rubber imported by the appellant. Additionally, the Tribunal found that the appellant had met the test of unjust enrichment for the refund, as they had not passed on the burden to consumers and had paid the cess under protest. The decision was influenced by a previous judgment involving a similar case. en-us Mon, 18 Jun 2007 00:00:00 +0530 Fri, 03 Nov 2017 12:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121920 The Tribunal ruled in favor of the appellant, holding that no cess was leviable on the natural rubber imported by the appellant. Additionally, the Tribunal found that the appellant had met the test of unjust enrichment for the refund, as they had not passed on the burden to consumers and had paid the cess under protest. The decision was influenced by a previous judgment involving a similar case. Case-Laws Customs Mon, 18 Jun 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121920