https://www.taxtmi.com/caselaws?id=268524 The Tribunal upheld the Order-in-Appeal denying the refund claim and directing a credit to the Consumer Welfare Fund based on the doctrine of unjust enrichment. It emphasized that the doctrine applies even after finalization of provisional assessment, requiring the appellant to prove non-passing of duty burden. The Tribunal stressed the significance of Supreme Court decisions in establishing legal principles and dismissed the appeal, citing the need for conclusive evidence to establish non-passing of duty burden, in line with relevant legal precedents. en-us Wed, 02 Sep 2015 00:00:00 +0530 Fri, 27 Nov 2015 12:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268524 The Tribunal upheld the Order-in-Appeal denying the refund claim and directing a credit to the Consumer Welfare Fund based on the doctrine of unjust enrichment. It emphasized that the doctrine applies even after finalization of provisional assessment, requiring the appellant to prove non-passing of duty burden. The Tribunal stressed the significance of Supreme Court decisions in establishing legal principles and dismissed the appeal, citing the need for conclusive evidence to establish non-passing of duty burden, in line with relevant legal precedents. Case-Laws Customs Wed, 02 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268524