https://www.taxtmi.com/caselaws?id=128107 The appellant successfully appealed against the Revenue's challenge on unjust enrichment regarding the exemption of CVD benefit under Notification No. 29/97-Cus. The Tribunal remanded the matter for evidence consideration on non-passing of duty incidence. The Original Authority granted the refund after assessing unjust enrichment. The Commissioner (Appeals) upheld the appeal, emphasizing the appellant's compliance with export obligations and lack of duty incidence transfer to foreign buyers. The judgment reinstated the Original Authority's decision, allowing the refund claim. en-us Tue, 28 Jul 2009 00:00:00 +0530 Tue, 27 Jun 2017 13:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128107 The appellant successfully appealed against the Revenue's challenge on unjust enrichment regarding the exemption of CVD benefit under Notification No. 29/97-Cus. The Tribunal remanded the matter for evidence consideration on non-passing of duty incidence. The Original Authority granted the refund after assessing unjust enrichment. The Commissioner (Appeals) upheld the appeal, emphasizing the appellant's compliance with export obligations and lack of duty incidence transfer to foreign buyers. The judgment reinstated the Original Authority's decision, allowing the refund claim. Case-Laws Customs Tue, 28 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128107