https://www.taxtmi.com/caselaws?id=252555 The Tribunal allowed the appeal, setting aside the lower authority's decision regarding the refund claim of Rs. 12 lakhs. The appellant successfully argued against the application of the doctrine of unjust enrichment, providing evidence through a Chartered Accountant certificate and balance sheet to prove that the duty burden was not passed on. Drawing on legal precedents, the Tribunal emphasized the importance of such evidence, ultimately granting the appeal and providing consequential relief in favor of the appellant. en-us Wed, 28 Aug 2013 00:00:00 +0530 Tue, 28 Oct 2014 11:09:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252555 The Tribunal allowed the appeal, setting aside the lower authority's decision regarding the refund claim of Rs. 12 lakhs. The appellant successfully argued against the application of the doctrine of unjust enrichment, providing evidence through a Chartered Accountant certificate and balance sheet to prove that the duty burden was not passed on. Drawing on legal precedents, the Tribunal emphasized the importance of such evidence, ultimately granting the appeal and providing consequential relief in favor of the appellant. Case-Laws Customs Wed, 28 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252555