https://www.taxtmi.com/caselaws?id=345208 The Appellate Tribunal upheld the Commissioner (Appeals)' findings that the duty burden was not passed on by the respondent, ordering a refund with 6% interest. Citing legal precedents, the Tribunal dismissed the Revenue's appeal, affirming the absence of unjust enrichment. The respondent's evidence, including sales documents and financial records, convinced authorities that the duty incidence was not transferred to the buyer, justifying the refund. en-us Tue, 30 May 2017 00:00:00 +0530 Sat, 15 Jul 2017 14:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345208 The Appellate Tribunal upheld the Commissioner (Appeals)' findings that the duty burden was not passed on by the respondent, ordering a refund with 6% interest. Citing legal precedents, the Tribunal dismissed the Revenue's appeal, affirming the absence of unjust enrichment. The respondent's evidence, including sales documents and financial records, convinced authorities that the duty incidence was not transferred to the buyer, justifying the refund. Case-Laws Customs Tue, 30 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345208