https://www.taxtmi.com/caselaws?id=125645 The Appellate Tribunal CESTAT, Mumbai set aside the Commissioner (Appeals)'s denial of a refund of Rs. 5,54,341 based on unjust enrichment. The Tribunal held that the absence of customs duty disclosure in the sales invoices did not conclusively prove that the duty incidence was passed on. As the refund claim was not dependent on this aspect, the Tribunal reinstated the original decision to grant the refund, emphasizing the importance of complying with disclosure requirements under Section 28C of the Customs Act, 1962. en-us Fri, 26 Sep 2008 00:00:00 +0530 Sat, 27 Oct 2012 12:05:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125645 The Appellate Tribunal CESTAT, Mumbai set aside the Commissioner (Appeals)'s denial of a refund of Rs. 5,54,341 based on unjust enrichment. The Tribunal held that the absence of customs duty disclosure in the sales invoices did not conclusively prove that the duty incidence was passed on. As the refund claim was not dependent on this aspect, the Tribunal reinstated the original decision to grant the refund, emphasizing the importance of complying with disclosure requirements under Section 28C of the Customs Act, 1962. Case-Laws Customs Fri, 26 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125645