https://www.taxtmi.com/caselaws?id=252916 The Tribunal allowed the appeal in favor of the appellant in a valuation dispute over imported lighting fixtures. The appellant's refund claim for excess duty was initially rejected due to unjust enrichment. However, the Tribunal considered Chartered Accountant certificates and financial documents provided by the appellant, concluding that the excess duty was not passed on to buyers. Relying on precedents emphasizing the importance of such certificates, the Tribunal set aside the denial of the claim, granting the appellant the refund for the higher duty paid. en-us Tue, 28 Jan 2014 00:00:00 +0530 Fri, 07 Nov 2014 18:22:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252916 The Tribunal allowed the appeal in favor of the appellant in a valuation dispute over imported lighting fixtures. The appellant's refund claim for excess duty was initially rejected due to unjust enrichment. However, the Tribunal considered Chartered Accountant certificates and financial documents provided by the appellant, concluding that the excess duty was not passed on to buyers. Relying on precedents emphasizing the importance of such certificates, the Tribunal set aside the denial of the claim, granting the appellant the refund for the higher duty paid. Case-Laws Customs Tue, 28 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252916