https://www.taxtmi.com/caselaws?id=1484 The Appellate Tribunal CESTAT, Bangalore allowed the appeal for duty refund to the appellants, as it was established that the duty burden was not passed on to the buyer despite discrepancies in certificates from the Chartered Accountant. The Tribunal found that the goods were sold at a loss below the enhanced value, indicating no unjust enrichment and supporting the refund claim of Rs. 17,62,044. en-us Fri, 09 Feb 2007 00:00:00 +0530 Mon, 14 Apr 2008 18:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1484 The Appellate Tribunal CESTAT, Bangalore allowed the appeal for duty refund to the appellants, as it was established that the duty burden was not passed on to the buyer despite discrepancies in certificates from the Chartered Accountant. The Tribunal found that the goods were sold at a loss below the enhanced value, indicating no unjust enrichment and supporting the refund claim of Rs. 17,62,044. Case-Laws Customs Fri, 09 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1484