https://www.taxtmi.com/caselaws?id=122116 The Tribunal upheld the Assistant Commissioner's order sanctioning the refund of excess customs duty in a case involving the disposal of imported goods as fuel for captive consumption. The Tribunal found no unjust enrichment or passing on of duty burden to customers, concluding that the refund was appropriate. Criticizing the Commissioner (Appeals) for remanding the issue without sufficient grounds, the Tribunal allowed the appeal and rejected further interference, affirming the settled refund. The judgment was pronounced on 5-10-2006. en-us Thu, 05 Oct 2006 00:00:00 +0530 Wed, 08 Aug 2012 16:47:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122116 The Tribunal upheld the Assistant Commissioner's order sanctioning the refund of excess customs duty in a case involving the disposal of imported goods as fuel for captive consumption. The Tribunal found no unjust enrichment or passing on of duty burden to customers, concluding that the refund was appropriate. Criticizing the Commissioner (Appeals) for remanding the issue without sufficient grounds, the Tribunal allowed the appeal and rejected further interference, affirming the settled refund. The judgment was pronounced on 5-10-2006. Case-Laws Customs Thu, 05 Oct 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122116