https://www.taxtmi.com/caselaws?id=361434 The Tribunal set aside the impugned order and allowed the appeal for the refund of customs duty on the grounds of unjust enrichment. The appellant demonstrated through a Chartered Accountant's Certificate and balance sheet that the excess duty was not passed on to customers. The Tribunal found the initial rejection based on the absence of the amount in later balance sheets to be factually incorrect, as the balance sheet clearly indicated an amount due as a refund. Consequently, the Tribunal ruled in favor of the appellant, granting the refund with consequential relief. en-us Mon, 19 Mar 2018 00:00:00 +0530 Thu, 07 Jun 2018 08:20:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361434 The Tribunal set aside the impugned order and allowed the appeal for the refund of customs duty on the grounds of unjust enrichment. The appellant demonstrated through a Chartered Accountant's Certificate and balance sheet that the excess duty was not passed on to customers. The Tribunal found the initial rejection based on the absence of the amount in later balance sheets to be factually incorrect, as the balance sheet clearly indicated an amount due as a refund. Consequently, the Tribunal ruled in favor of the appellant, granting the refund with consequential relief. Case-Laws Customs Mon, 19 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361434