https://www.taxtmi.com/caselaws?id=341610 The Tribunal upheld the Revenue's decision, ruling that the appellant was ineligible for a refund of cess paid on exported tobacco products as they did not challenge the assessed shipping bills. The Tribunal emphasized the importance of challenging assessment orders before seeking refunds and proving non-passing on of refund amounts to others to avoid unjust enrichment. The appeal was rejected based on these principles and legal precedents. en-us Fri, 31 Mar 2017 00:00:00 +0530 Thu, 13 Apr 2017 07:02:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341610 The Tribunal upheld the Revenue's decision, ruling that the appellant was ineligible for a refund of cess paid on exported tobacco products as they did not challenge the assessed shipping bills. The Tribunal emphasized the importance of challenging assessment orders before seeking refunds and proving non-passing on of refund amounts to others to avoid unjust enrichment. The appeal was rejected based on these principles and legal precedents. Case-Laws Customs Fri, 31 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341610