https://www.taxtmi.com/caselaws?id=1513 The Tribunal allowed the appeal, granting a refund claim of Rs. 17,62,044/- to the appellants. The decision was based on the lack of evidence showing the duty burden was passed on to the buyer, as demonstrated by selling goods below the landed cost. Despite discrepancies in Chartered Accountant certificates, the Tribunal found in favor of the refund claim, emphasizing the absence of unjust enrichment. en-us Fri, 09 Feb 2007 00:00:00 +0530 Mon, 14 Apr 2008 18:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1513 The Tribunal allowed the appeal, granting a refund claim of Rs. 17,62,044/- to the appellants. The decision was based on the lack of evidence showing the duty burden was passed on to the buyer, as demonstrated by selling goods below the landed cost. Despite discrepancies in Chartered Accountant certificates, the Tribunal found in favor of the refund claim, emphasizing the absence of unjust enrichment. Case-Laws Customs Fri, 09 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1513