https://www.taxtmi.com/caselaws?id=234730 The Tribunal set aside the rejection of the refund claim due to failure to prove unjust enrichment, remanding the matter to verify if the impugned amount was included in the refund claim. Discrepancies in financial records raised doubts about the claim's authenticity, with concerns over doctored documents and missing Bills of Entry copies. The absence of original triplicate copies further undermined the claim's credibility. Despite disagreements on revenue deposits in the balance sheet, the Tribunal supported the appellants' position based on timing discrepancies and the Chartered Accountant's certificate, ultimately allowing the appeal and providing relief to the appellants. en-us Wed, 20 Mar 2013 00:00:00 +0530 Tue, 25 Jun 2013 21:22:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234730 The Tribunal set aside the rejection of the refund claim due to failure to prove unjust enrichment, remanding the matter to verify if the impugned amount was included in the refund claim. Discrepancies in financial records raised doubts about the claim's authenticity, with concerns over doctored documents and missing Bills of Entry copies. The absence of original triplicate copies further undermined the claim's credibility. Despite disagreements on revenue deposits in the balance sheet, the Tribunal supported the appellants' position based on timing discrepancies and the Chartered Accountant's certificate, ultimately allowing the appeal and providing relief to the appellants. Case-Laws Customs Wed, 20 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234730