https://www.taxtmi.com/caselaws?id=265927 The ROM application was allowed by the Appellate Tribunal CESTAT MUMBAI as written submissions were not considered in the final order. The Tribunal rectified this mistake by adding a new paragraph based on the appellant's submissions regarding unjust enrichment. The added content clarified that duty paid on imported crude oil was borne by HPCL, making unjust enrichment inapplicable for certain exports. The Tribunal's decision to incorporate the written submissions in the order showcased a meticulous approach to addressing errors and ensuring all relevant arguments were duly considered. en-us Thu, 04 Jun 2015 00:00:00 +0530 Tue, 05 Sep 2017 11:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265927 The ROM application was allowed by the Appellate Tribunal CESTAT MUMBAI as written submissions were not considered in the final order. The Tribunal rectified this mistake by adding a new paragraph based on the appellant's submissions regarding unjust enrichment. The added content clarified that duty paid on imported crude oil was borne by HPCL, making unjust enrichment inapplicable for certain exports. The Tribunal's decision to incorporate the written submissions in the order showcased a meticulous approach to addressing errors and ensuring all relevant arguments were duly considered. Case-Laws Central Excise Thu, 04 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265927