https://www.taxtmi.com/caselaws?id=221532 The Tribunal upheld the Commissioner (Appeals) decision in an appeal concerning provisional assessment and unjust enrichment. The Tribunal emphasized that indicating duty separately in invoices is crucial evidence of passing on the duty burden. It rejected the appellant's argument that issuing credit notes absolved them of the duty burden, highlighting the importance of downstream transactions in unjust enrichment considerations. The Tribunal differentiated the case from legal precedents cited by the appellant and dismissed the appeal, finding no reason to overturn the Commissioner (Appeals) decision. en-us Wed, 23 Feb 2011 00:00:00 +0530 Sat, 16 Mar 2013 07:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221532 The Tribunal upheld the Commissioner (Appeals) decision in an appeal concerning provisional assessment and unjust enrichment. The Tribunal emphasized that indicating duty separately in invoices is crucial evidence of passing on the duty burden. It rejected the appellant's argument that issuing credit notes absolved them of the duty burden, highlighting the importance of downstream transactions in unjust enrichment considerations. The Tribunal differentiated the case from legal precedents cited by the appellant and dismissed the appeal, finding no reason to overturn the Commissioner (Appeals) decision. Case-Laws Central Excise Wed, 23 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221532