https://www.taxtmi.com/caselaws?id=122795 The Tribunal ruled in favor of the Appellant, finding that they successfully rebutted the presumption of unjust enrichment regarding a sanctioned refund claim for imported goods. The Appellant's evidence, including financial documents and sales invoices, demonstrated that the duty incidence was not passed on to buyers. The Tribunal ordered the refund amount, along with interest, to be paid to the Appellant, overturning the lower authorities' decision to credit it to the Consumer Welfare Fund. en-us Thu, 06 Sep 2007 00:00:00 +0530 Fri, 17 Aug 2012 12:45:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122795 The Tribunal ruled in favor of the Appellant, finding that they successfully rebutted the presumption of unjust enrichment regarding a sanctioned refund claim for imported goods. The Appellant's evidence, including financial documents and sales invoices, demonstrated that the duty incidence was not passed on to buyers. The Tribunal ordered the refund amount, along with interest, to be paid to the Appellant, overturning the lower authorities' decision to credit it to the Consumer Welfare Fund. Case-Laws Customs Thu, 06 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122795