https://www.taxtmi.com/caselaws?id=269621 The tribunal, through Member (T), concluded that the appellant was eligible for a refund of Customs duty. The appellant demonstrated through a Chartered Accountant's certificate and business operations that they had not passed on the duty to others and were aware of the duty suffered. The tribunal found in favor of the appellant, setting aside previous orders and allowing the appeals with any necessary relief, emphasizing the significance of unjust enrichment considerations in such cases. en-us Fri, 09 Jan 2015 00:00:00 +0530 Thu, 17 Dec 2015 22:09:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269621 The tribunal, through Member (T), concluded that the appellant was eligible for a refund of Customs duty. The appellant demonstrated through a Chartered Accountant's certificate and business operations that they had not passed on the duty to others and were aware of the duty suffered. The tribunal found in favor of the appellant, setting aside previous orders and allowing the appeals with any necessary relief, emphasizing the significance of unjust enrichment considerations in such cases. Case-Laws Customs Fri, 09 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269621