https://www.taxtmi.com/caselaws?id=249106 The Tribunal allowed the appeal, granting the appellant relief as per the terms outlined in the judgment. The appellant successfully demonstrated that the excess duty paid was not part of the cost of production, supported by evidence including a certificate from a Chartered Accountant. It was established that the prices of finished goods remained unchanged before and after importation, and the excess duty paid was reflected as receivable in the balance sheet. As a result, the Tribunal held that the appellant had met the requirement of unjust enrichment and was entitled to the refund. en-us Tue, 06 May 2014 00:00:00 +0530 Fri, 04 Jul 2014 17:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249106 The Tribunal allowed the appeal, granting the appellant relief as per the terms outlined in the judgment. The appellant successfully demonstrated that the excess duty paid was not part of the cost of production, supported by evidence including a certificate from a Chartered Accountant. It was established that the prices of finished goods remained unchanged before and after importation, and the excess duty paid was reflected as receivable in the balance sheet. As a result, the Tribunal held that the appellant had met the requirement of unjust enrichment and was entitled to the refund. Case-Laws Customs Tue, 06 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249106