https://www.taxtmi.com/caselaws?id=268754 The Tribunal remanded the case to the original authority for a fresh decision regarding the refund of a Revenue deposit, as the appellant demonstrated through audited accounts that the burden of the deposit had not been passed on to consumers. Despite inconsistencies in C.A. Certificates, the Tribunal found the appellant's accounting records reliable in establishing no unjust enrichment. Additionally, the appellant's claim of not claiming depreciation on imported machinery was supported by ledger evidence. The Tribunal allowed the appeal, emphasizing the importance of accurate books of accounts in determining unjust enrichment and supporting claims. en-us Wed, 07 Jan 2015 00:00:00 +0530 Wed, 02 Dec 2015 01:18:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268754 The Tribunal remanded the case to the original authority for a fresh decision regarding the refund of a Revenue deposit, as the appellant demonstrated through audited accounts that the burden of the deposit had not been passed on to consumers. Despite inconsistencies in C.A. Certificates, the Tribunal found the appellant's accounting records reliable in establishing no unjust enrichment. Additionally, the appellant's claim of not claiming depreciation on imported machinery was supported by ledger evidence. The Tribunal allowed the appeal, emphasizing the importance of accurate books of accounts in determining unjust enrichment and supporting claims. Case-Laws Customs Wed, 07 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268754