https://www.taxtmi.com/caselaws?id=354389 The Tribunal allowed the appeal of a 100% EOU in a customs duty refund case, remanding the matter for reconsideration. The appellant successfully argued against unjust enrichment, demonstrating no duty incidence passed on to customers due to consistent sale prices. The Tribunal found merit in the appellant's contentions, emphasizing the need to include additional customs duty if goods were not exempt from sales tax/VAT. Consequently, the original decision was set aside, and the case was remanded for further review on both exemption eligibility and unjust enrichment grounds. en-us Mon, 09 Oct 2017 00:00:00 +0530 Sat, 27 Jan 2018 08:17:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354389 The Tribunal allowed the appeal of a 100% EOU in a customs duty refund case, remanding the matter for reconsideration. The appellant successfully argued against unjust enrichment, demonstrating no duty incidence passed on to customers due to consistent sale prices. The Tribunal found merit in the appellant's contentions, emphasizing the need to include additional customs duty if goods were not exempt from sales tax/VAT. Consequently, the original decision was set aside, and the case was remanded for further review on both exemption eligibility and unjust enrichment grounds. Case-Laws Central Excise Mon, 09 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354389