https://www.taxtmi.com/caselaws?id=170255 The Tribunal allowed the appeal in favor of the appellants, setting aside the order demanding a differential duty and interest for not fulfilling the export obligation under the EPCG scheme. The Tribunal held that duty on capital goods used in manufacturing does not pass on to customers, and amounts paid during investigations are deposits, not duties subject to unjust enrichment. The appellants' refund claim was upheld, and the Tribunal granted consequential relief in accordance with the judgment. en-us Wed, 08 Sep 2010 00:00:00 +0530 Thu, 21 May 2015 11:09:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170255 The Tribunal allowed the appeal in favor of the appellants, setting aside the order demanding a differential duty and interest for not fulfilling the export obligation under the EPCG scheme. The Tribunal held that duty on capital goods used in manufacturing does not pass on to customers, and amounts paid during investigations are deposits, not duties subject to unjust enrichment. The appellants' refund claim was upheld, and the Tribunal granted consequential relief in accordance with the judgment. Case-Laws Customs Wed, 08 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170255