https://www.taxtmi.com/caselaws?id=354027 The Tribunal upheld the decision of the First Appellate Authority, rejecting the Revenue's appeal against the refund claim denial. The Tribunal found that the excess payment was recorded as receivable in the respondent's books, indicating no unjust enrichment. The Chartered Accountant's certificate supported this, and the Tribunal noted that the duty burden did not pass on to purchasers due to government-controlled pricing. The Tribunal distinguished a previous case cited by the Revenue, deeming their arguments meritless. Thus, the impugned order rejecting the appeal was upheld. en-us Wed, 03 Jan 2018 00:00:00 +0530 Mon, 12 Nov 2018 13:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354027 The Tribunal upheld the decision of the First Appellate Authority, rejecting the Revenue's appeal against the refund claim denial. The Tribunal found that the excess payment was recorded as receivable in the respondent's books, indicating no unjust enrichment. The Chartered Accountant's certificate supported this, and the Tribunal noted that the duty burden did not pass on to purchasers due to government-controlled pricing. The Tribunal distinguished a previous case cited by the Revenue, deeming their arguments meritless. Thus, the impugned order rejecting the appeal was upheld. Case-Laws Customs Wed, 03 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354027