https://www.taxtmi.com/caselaws?id=348634 The court upheld the Commissioner (Appeals) decision to allow the refund claim under the Export Promotion Capital Goods (EPCG) Scheme, rejecting the Revenue's appeal. The judgment emphasized that the duty amount was not passed on to customers, as evidenced by the Chartered Accountant's certificate showing proper accounting treatment in the appellant's books. The court found no unjust enrichment concerns as the imported goods were not sold or consumed in a manner triggering such issues. en-us Tue, 04 Jul 2017 00:00:00 +0530 Mon, 12 Feb 2018 17:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348634 The court upheld the Commissioner (Appeals) decision to allow the refund claim under the Export Promotion Capital Goods (EPCG) Scheme, rejecting the Revenue's appeal. The judgment emphasized that the duty amount was not passed on to customers, as evidenced by the Chartered Accountant's certificate showing proper accounting treatment in the appellant's books. The court found no unjust enrichment concerns as the imported goods were not sold or consumed in a manner triggering such issues. Case-Laws Customs Tue, 04 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348634