https://www.taxtmi.com/caselaws?id=201733 The Tribunal allowed the appeals, setting aside the impugned orders and granting consequential relief to the appellants. The denial of the refund claim based on non-compliance with Notification condition 2(b) was overturned, as the Tribunal interpreted the condition liberally, emphasizing the need for duty mention in the invoice for credit availability. Additionally, the Tribunal found the CA certificate provided by the appellants satisfactory in demonstrating the absence of passing on the SAD burden, addressing the unjust enrichment issue. en-us Wed, 08 Dec 2010 00:00:00 +0530 Tue, 11 Jun 2013 12:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201733 The Tribunal allowed the appeals, setting aside the impugned orders and granting consequential relief to the appellants. The denial of the refund claim based on non-compliance with Notification condition 2(b) was overturned, as the Tribunal interpreted the condition liberally, emphasizing the need for duty mention in the invoice for credit availability. Additionally, the Tribunal found the CA certificate provided by the appellants satisfactory in demonstrating the absence of passing on the SAD burden, addressing the unjust enrichment issue. Case-Laws Customs Wed, 08 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201733