https://www.taxtmi.com/caselaws?id=193824 The Tribunal condoned the delay in filing the appeal due to reasons beyond the appellant's control. Despite the appellant's submission of documents, the Commissioner (Appeals) denied the refund claim of additional duty of Customs. The Tribunal found that the Commissioner failed to apply established legal principles, shifting the burden to the Revenue to prove unjust enrichment. As the Revenue did not provide evidence, the Tribunal concluded the denial of relief was unjust and allowed the appeal, emphasizing the importance of applying legal precedents. Both the Miscellaneous Application (COD) and the appeal were allowed. en-us Wed, 03 Aug 2016 00:00:00 +0530 Mon, 21 Aug 2017 07:56:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=193824 The Tribunal condoned the delay in filing the appeal due to reasons beyond the appellant's control. Despite the appellant's submission of documents, the Commissioner (Appeals) denied the refund claim of additional duty of Customs. The Tribunal found that the Commissioner failed to apply established legal principles, shifting the burden to the Revenue to prove unjust enrichment. As the Revenue did not provide evidence, the Tribunal concluded the denial of relief was unjust and allowed the appeal, emphasizing the importance of applying legal precedents. Both the Miscellaneous Application (COD) and the appeal were allowed. Case-Laws Customs Wed, 03 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=193824