https://www.taxtmi.com/caselaws?id=179915 The Tribunal held that the Advance Licenses should be treated as valid on the date of ex-bonding of the goods, allowing for a refund without challenging the original assessment. The issue of unjust enrichment was remanded for further examination by the Commissioner (Appeals) within four months, emphasizing the need for a detailed analysis to determine if the duty incidence was passed on to customers. en-us Wed, 11 Feb 2015 00:00:00 +0530 Sat, 12 Mar 2016 09:35:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=179915 The Tribunal held that the Advance Licenses should be treated as valid on the date of ex-bonding of the goods, allowing for a refund without challenging the original assessment. The issue of unjust enrichment was remanded for further examination by the Commissioner (Appeals) within four months, emphasizing the need for a detailed analysis to determine if the duty incidence was passed on to customers. Case-Laws Customs Wed, 11 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=179915