https://www.taxtmi.com/caselaws?id=268208 The Tribunal dismissed both appeals of Revenue, upholding the impugned Order-in-Appeal and Orders-in-Original in favor of the Appellant. In Appeal No.C/10985/2014, the Tribunal found that invoices were issued after assessment and payment of import duty, supporting the Appellant's position. In Appeal No.C/10986/2014, the Tribunal confirmed the submission of original documents with the refund application, rejecting Revenue's claim. Regarding unjust enrichment, the Tribunal ruled in favor of the Appellant, stating that the burden of SAD had not been transferred to buyers. en-us Thu, 05 Nov 2015 00:00:00 +0530 Mon, 23 Nov 2015 00:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268208 The Tribunal dismissed both appeals of Revenue, upholding the impugned Order-in-Appeal and Orders-in-Original in favor of the Appellant. In Appeal No.C/10985/2014, the Tribunal found that invoices were issued after assessment and payment of import duty, supporting the Appellant's position. In Appeal No.C/10986/2014, the Tribunal confirmed the submission of original documents with the refund application, rejecting Revenue's claim. Regarding unjust enrichment, the Tribunal ruled in favor of the Appellant, stating that the burden of SAD had not been transferred to buyers. Case-Laws Customs Thu, 05 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268208