https://www.taxtmi.com/caselaws?id=326373 A customs refund under the exemption notification could not be denied merely because commercial invoices lacked an endorsement, where the substantive notification conditions were otherwise satisfied and the original authority had found no passing on of duty, so unjust enrichment did not arise. The Commissioner (Appeals) also lacked jurisdiction to remand the refund matter after the statutory bar on remand, making the remand order unsustainable. The Tribunal therefore set aside the appellate order and left the original refund sanction undisturbed. en-us Tue, 15 Mar 2016 00:00:00 +0530 Wed, 02 Nov 2016 14:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=326373 A customs refund under the exemption notification could not be denied merely because commercial invoices lacked an endorsement, where the substantive notification conditions were otherwise satisfied and the original authority had found no passing on of duty, so unjust enrichment did not arise. The Commissioner (Appeals) also lacked jurisdiction to remand the refund matter after the statutory bar on remand, making the remand order unsustainable. The Tribunal therefore set aside the appellate order and left the original refund sanction undisturbed. Case-Laws Customs Tue, 15 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=326373