https://www.taxtmi.com/caselaws?id=370421 The Tribunal set aside the Commissioner(Appeals)'s order and allowed the appellant's appeal for refund of excess customs duty and cess paid on exported goods. The Tribunal found that the appellant had not passed on the excess duty to the buyer, meeting the refund requirements. Emphasizing the need to avoid unjust enrichment, the decision was based on legal provisions and case law, highlighting the importance of proper consideration of documents in customs duty refund cases. The judgment underscored the significance of adherence to statutory provisions in determining customs duty refund eligibility. en-us Thu, 11 Oct 2018 00:00:00 +0530 Sat, 17 Nov 2018 07:59:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370421 The Tribunal set aside the Commissioner(Appeals)'s order and allowed the appellant's appeal for refund of excess customs duty and cess paid on exported goods. The Tribunal found that the appellant had not passed on the excess duty to the buyer, meeting the refund requirements. Emphasizing the need to avoid unjust enrichment, the decision was based on legal provisions and case law, highlighting the importance of proper consideration of documents in customs duty refund cases. The judgment underscored the significance of adherence to statutory provisions in determining customs duty refund eligibility. Case-Laws Customs Thu, 11 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370421