https://www.taxtmi.com/caselaws?id=269483 The Tribunal remanded the case for verification of the appellant's books of accounts to determine if the duty incidence had been passed on, emphasizing the need to establish unjust enrichment. It criticized the Commissioner (Appeals) for insufficiently examining the evidence and directed the Assistant Commissioner to grant the refund of Rs. 29,90,000 if satisfied with the verification, along with interest, within one month. This decision clarified the application of unjust enrichment in the refund process and provided a clear directive for resolving the dispute over the admissibility of exemption Notification No. 23/98. en-us Thu, 13 Nov 2014 00:00:00 +0530 Tue, 15 Dec 2015 20:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269483 The Tribunal remanded the case for verification of the appellant's books of accounts to determine if the duty incidence had been passed on, emphasizing the need to establish unjust enrichment. It criticized the Commissioner (Appeals) for insufficiently examining the evidence and directed the Assistant Commissioner to grant the refund of Rs. 29,90,000 if satisfied with the verification, along with interest, within one month. This decision clarified the application of unjust enrichment in the refund process and provided a clear directive for resolving the dispute over the admissibility of exemption Notification No. 23/98. Case-Laws Customs Thu, 13 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269483