https://www.taxtmi.com/caselaws?id=4435 The Tribunal upheld the respondents' refund claim, finding evidence of unjust enrichment absent. Citing case laws, it noted duty not passed on as shown in the balance sheet. The Revenue's appeal was dismissed for lack of merit, maintaining the refund. en-us Wed, 13 Feb 2008 00:00:00 +0530 Wed, 23 Oct 2019 16:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4435 The Tribunal upheld the respondents' refund claim, finding evidence of unjust enrichment absent. Citing case laws, it noted duty not passed on as shown in the balance sheet. The Revenue's appeal was dismissed for lack of merit, maintaining the refund. Case-Laws Customs Wed, 13 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4435