https://www.taxtmi.com/caselaws?id=204310 The Appellate Tribunal CESTAT, Ahmedabad addressed the application of the unjust enrichment principle to refund claims from pre-13.7.06 assessments and the duty burden passing in the absence of a customer. Relying on precedents, the Tribunal upheld the Commissioner(Appeals)'s decision, rejecting the Revenue's appeal. The matter was settled in favor of the respondent, emphasizing the binding nature of the cited judgments and clarifying that unjust enrichment did not apply to pre-amendment assessments. en-us Thu, 16 Jun 2011 00:00:00 +0530 Thu, 14 Jul 2011 22:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204310 The Appellate Tribunal CESTAT, Ahmedabad addressed the application of the unjust enrichment principle to refund claims from pre-13.7.06 assessments and the duty burden passing in the absence of a customer. Relying on precedents, the Tribunal upheld the Commissioner(Appeals)'s decision, rejecting the Revenue's appeal. The matter was settled in favor of the respondent, emphasizing the binding nature of the cited judgments and clarifying that unjust enrichment did not apply to pre-amendment assessments. Case-Laws Customs Thu, 16 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204310