https://www.taxtmi.com/caselaws?id=252664 The appellants successfully argued in the appeal that the incorrect reflection of invoices in bills of entries led to an excess duty payment, seeking a refund. Despite initial denials, evidence presented, including balance sheets and confirmation by the General Manager, demonstrated that the excess payment was not passed on to the buyer but treated as an advance payment/credit. The appellants' actions in debiting the clearing agent's account and withholding payment until reimbursement illustrated no unjust enrichment. Consequently, the impugned order was set aside, and relief was granted to the appellant. en-us Mon, 20 Jan 2014 00:00:00 +0530 Fri, 31 Oct 2014 10:51:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252664 The appellants successfully argued in the appeal that the incorrect reflection of invoices in bills of entries led to an excess duty payment, seeking a refund. Despite initial denials, evidence presented, including balance sheets and confirmation by the General Manager, demonstrated that the excess payment was not passed on to the buyer but treated as an advance payment/credit. The appellants' actions in debiting the clearing agent's account and withholding payment until reimbursement illustrated no unjust enrichment. Consequently, the impugned order was set aside, and relief was granted to the appellant. Case-Laws Customs Mon, 20 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252664