https://www.taxtmi.com/caselaws?id=364373 The Tribunal set aside the Commissioner (Appeals)'s decision denying the appellant's refund claim based on unjust enrichment under Section 18(5)(a) of the Customs Act, 1962. The Tribunal found that the lower authority failed to adequately consider the appellant's evidence and legal arguments, remanding the case for a fresh decision within three months. The appellant's position on the duty incidence not being passed on to the consumer was acknowledged, emphasizing the need for a thorough review of the case and adherence to established judicial procedures in determining refund eligibility. en-us Tue, 10 Jul 2018 00:00:00 +0530 Fri, 27 Jul 2018 05:32:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364373 The Tribunal set aside the Commissioner (Appeals)'s decision denying the appellant's refund claim based on unjust enrichment under Section 18(5)(a) of the Customs Act, 1962. The Tribunal found that the lower authority failed to adequately consider the appellant's evidence and legal arguments, remanding the case for a fresh decision within three months. The appellant's position on the duty incidence not being passed on to the consumer was acknowledged, emphasizing the need for a thorough review of the case and adherence to established judicial procedures in determining refund eligibility. Case-Laws Customs Tue, 10 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364373