https://www.taxtmi.com/caselaws?id=233665 The Tribunal set aside the impugned order and allowed the appeal in favor of the appellant regarding the refund claim of Special Additional Duty (SAD) of Customs. The decision was based on the finality of the issue in the Tribunal's hands, emphasizing the doctrine of unjust enrichment and the burden of proving that the duty was not passed on to the buyers. The appellant succeeded in having the impugned order set aside, resulting in a favorable outcome for them. en-us Fri, 22 Mar 2013 00:00:00 +0530 Fri, 10 May 2013 13:56:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=233665 The Tribunal set aside the impugned order and allowed the appeal in favor of the appellant regarding the refund claim of Special Additional Duty (SAD) of Customs. The decision was based on the finality of the issue in the Tribunal's hands, emphasizing the doctrine of unjust enrichment and the burden of proving that the duty was not passed on to the buyers. The appellant succeeded in having the impugned order set aside, resulting in a favorable outcome for them. Case-Laws Customs Fri, 22 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=233665