https://www.taxtmi.com/caselaws?id=334244 The Appellate Tribunal CESTAT Mumbai upheld the refund claim against 24 bond bills of entry following an Apex Court order. The Revenue's challenge regarding unjust enrichment and duty incidence not being passed on was dismissed. The Tribunal agreed with the first appellate authority's decision, emphasizing the validity of the C.A. Certificate supporting the duty incidence borne by the assessee. The Tribunal found no grounds to interfere with the order, as it was legally sound and supported by factual evidence, ultimately rejecting the Revenue's appeal. en-us Tue, 01 Mar 2016 00:00:00 +0530 Tue, 08 Nov 2016 10:12:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334244 The Appellate Tribunal CESTAT Mumbai upheld the refund claim against 24 bond bills of entry following an Apex Court order. The Revenue's challenge regarding unjust enrichment and duty incidence not being passed on was dismissed. The Tribunal agreed with the first appellate authority's decision, emphasizing the validity of the C.A. Certificate supporting the duty incidence borne by the assessee. The Tribunal found no grounds to interfere with the order, as it was legally sound and supported by factual evidence, ultimately rejecting the Revenue's appeal. Case-Laws Customs Tue, 01 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334244