https://www.taxtmi.com/caselaws?id=123161 The Tribunal ruled in favor of the respondent in a dispute over a refund claim related to duty payment on goods exported. The respondent successfully argued that the duty incidence was not passed on to any third party and that the assessments were provisional, thus not subject to unjust enrichment. Supporting documents were presented to substantiate the claim. The Tribunal upheld the Commissioner's decision, emphasizing the absence of duty pass-on and the finalized pricing by the foreign buyer, ultimately rejecting the Revenue's appeal. en-us Mon, 15 Oct 2007 00:00:00 +0530 Sat, 08 Sep 2012 11:19:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123161 The Tribunal ruled in favor of the respondent in a dispute over a refund claim related to duty payment on goods exported. The respondent successfully argued that the duty incidence was not passed on to any third party and that the assessments were provisional, thus not subject to unjust enrichment. Supporting documents were presented to substantiate the claim. The Tribunal upheld the Commissioner's decision, emphasizing the absence of duty pass-on and the finalized pricing by the foreign buyer, ultimately rejecting the Revenue's appeal. Case-Laws Central Excise Mon, 15 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123161