https://www.taxtmi.com/caselaws?id=126955 The Appellate Tribunal remanded the case involving refund claims by M/s. Vikrant Tyres Ltd. for excess duty paid on imported goods back to the original authority. The Tribunal directed the party to establish successorship between companies, clarify the purpose of interest charges, and demonstrate the absence of passing on duty to others. The lower authorities' rejection of the claims without considering unjust enrichment led to the Tribunal setting aside their orders and allowing the appeal for a fresh decision based on a detailed examination of evidence and legal standards. en-us Tue, 21 Oct 2008 00:00:00 +0530 Wed, 06 Feb 2013 18:11:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126955 The Appellate Tribunal remanded the case involving refund claims by M/s. Vikrant Tyres Ltd. for excess duty paid on imported goods back to the original authority. The Tribunal directed the party to establish successorship between companies, clarify the purpose of interest charges, and demonstrate the absence of passing on duty to others. The lower authorities' rejection of the claims without considering unjust enrichment led to the Tribunal setting aside their orders and allowing the appeal for a fresh decision based on a detailed examination of evidence and legal standards. Case-Laws Customs Tue, 21 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126955