https://www.taxtmi.com/caselaws?id=123203 The Tribunal allowed the appeals, overturning the rejection of the refund claim based on unjust enrichment. Relying on evidence from a Chartered Accountant's Certificate and the company's balance sheet, it was established that the disputed amounts were not passed on to customers, thus not leading to unjust enrichment. The Tribunal emphasized the significance of such evidence in supporting refund claims and refuting allegations of unjust enrichment, ultimately directing the authorities to allow the refund. en-us Mon, 07 Jan 2008 00:00:00 +0530 Thu, 14 Sep 2017 11:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123203 The Tribunal allowed the appeals, overturning the rejection of the refund claim based on unjust enrichment. Relying on evidence from a Chartered Accountant's Certificate and the company's balance sheet, it was established that the disputed amounts were not passed on to customers, thus not leading to unjust enrichment. The Tribunal emphasized the significance of such evidence in supporting refund claims and refuting allegations of unjust enrichment, ultimately directing the authorities to allow the refund. Case-Laws Customs Mon, 07 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123203