https://www.taxtmi.com/caselaws?id=342288 The Appellate Tribunal CESTAT Bangalore dismissed the Revenue's appeal, upholding the decision in favor of the appellant, a public sector undertaking, in a dispute over a refund claim for excess duty paid during the import of cumene. The Tribunal found that the exemption of public sector undertakings from the bar of unjust enrichment applied in this case, supported by a Chartered Accountant certificate certifying non-passing of duty burden to the buyer. The decision emphasized the significance of proving non-passing of duty burden and aligned with relevant judgments, ultimately rejecting the Revenue's appeal. en-us Tue, 07 Mar 2017 00:00:00 +0530 Mon, 01 May 2017 08:55:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342288 The Appellate Tribunal CESTAT Bangalore dismissed the Revenue's appeal, upholding the decision in favor of the appellant, a public sector undertaking, in a dispute over a refund claim for excess duty paid during the import of cumene. The Tribunal found that the exemption of public sector undertakings from the bar of unjust enrichment applied in this case, supported by a Chartered Accountant certificate certifying non-passing of duty burden to the buyer. The decision emphasized the significance of proving non-passing of duty burden and aligned with relevant judgments, ultimately rejecting the Revenue's appeal. Case-Laws Customs Tue, 07 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342288