https://www.taxtmi.com/caselaws?id=216399 The Tribunal ruled in favor of the appellant, M/s. Gujarat Boron Derivatives, in a dispute over a refund claim for additional customs duty. The case centered on whether the refund claim fell under unjust enrichment provisions. The Tribunal accepted the appellant's argument supported by a Chartered Accountant's certificate that they did not pass on the duty burden to buyers, thus exempting them from unjust enrichment. Consequently, the Tribunal allowed the appeal, rejecting the Commissioner (Appeals) order and granting the appellant the refund with consequential relief. en-us Fri, 13 May 2011 00:00:00 +0530 Mon, 10 Sep 2012 09:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=216399 The Tribunal ruled in favor of the appellant, M/s. Gujarat Boron Derivatives, in a dispute over a refund claim for additional customs duty. The case centered on whether the refund claim fell under unjust enrichment provisions. The Tribunal accepted the appellant's argument supported by a Chartered Accountant's certificate that they did not pass on the duty burden to buyers, thus exempting them from unjust enrichment. Consequently, the Tribunal allowed the appeal, rejecting the Commissioner (Appeals) order and granting the appellant the refund with consequential relief. Case-Laws Customs Fri, 13 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=216399