https://www.taxtmi.com/caselaws?id=182836 The Tribunal set aside the lower authorities' decision and allowed the appeal by way of remand, directing the adjudicating authority to examine records and provide the appellant with a reasonable opportunity to prove that the exported goods were manufactured from the duty-paid imported goods, potentially entitling them to the refund claim. The Tribunal emphasized the need for the appellant to satisfy the authority regarding their claim to address the issue of unjust enrichment. en-us Wed, 24 Nov 2010 00:00:00 +0530 Fri, 20 May 2016 16:05:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=182836 The Tribunal set aside the lower authorities' decision and allowed the appeal by way of remand, directing the adjudicating authority to examine records and provide the appellant with a reasonable opportunity to prove that the exported goods were manufactured from the duty-paid imported goods, potentially entitling them to the refund claim. The Tribunal emphasized the need for the appellant to satisfy the authority regarding their claim to address the issue of unjust enrichment. Case-Laws Customs Wed, 24 Nov 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=182836