https://www.taxtmi.com/caselaws?id=178706 The Tribunal held that the appellant was entitled to a refund claim without challenging the assessment of Bills of Entry, relying on a Delhi High Court judgment. The appellant was found eligible for exemption under Notification No. 12/2012-C.E. for the imported goods. Regarding unjust enrichment, the matter was remanded to verify if the duty incidence was passed on. The Tribunal directed the adjudicating authority to conduct a thorough examination and provide an opportunity for a personal hearing. The appeal was disposed of by remand for further verification and consideration. en-us Wed, 10 Dec 2014 00:00:00 +0530 Thu, 11 Feb 2016 01:14:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=178706 The Tribunal held that the appellant was entitled to a refund claim without challenging the assessment of Bills of Entry, relying on a Delhi High Court judgment. The appellant was found eligible for exemption under Notification No. 12/2012-C.E. for the imported goods. Regarding unjust enrichment, the matter was remanded to verify if the duty incidence was passed on. The Tribunal directed the adjudicating authority to conduct a thorough examination and provide an opportunity for a personal hearing. The appeal was disposed of by remand for further verification and consideration. Case-Laws Customs Wed, 10 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=178706