https://www.taxtmi.com/caselaws?id=256337 The Tribunal overturned the Commissioner (Appeals) order, finding the appellant had passed the bar of unjust enrichment in a refund claim. The appellant's submission of balance sheets and a Chartered Accountant's certificate demonstrating the revenue deposit as receivable proved crucial. By showing that the duty element was not passed on to buyers, the appellant successfully established unjust enrichment, leading to the appeal being allowed with consequential relief. The case highlights the necessity of providing robust evidence, such as financial records and professional certifications, to support claims of unjust enrichment in refund disputes. en-us Fri, 31 Jan 2014 00:00:00 +0530 Tue, 10 Feb 2015 08:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256337 The Tribunal overturned the Commissioner (Appeals) order, finding the appellant had passed the bar of unjust enrichment in a refund claim. The appellant's submission of balance sheets and a Chartered Accountant's certificate demonstrating the revenue deposit as receivable proved crucial. By showing that the duty element was not passed on to buyers, the appellant successfully established unjust enrichment, leading to the appeal being allowed with consequential relief. The case highlights the necessity of providing robust evidence, such as financial records and professional certifications, to support claims of unjust enrichment in refund disputes. Case-Laws Customs Fri, 31 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256337