https://www.taxtmi.com/caselaws?id=372897 The tribunal set aside the lower authorities' rejection of the refund claim by a 100% EOU, emphasizing that Basic Customs Duty should not be included in the assessable value for duty calculation. The tribunal clarified that duty comparison should be made with goods produced outside the EOU. The matter was remanded for further examination regarding issues like unjust enrichment, in accordance with Section 11B, with the appeal allowed by way of remand. en-us Wed, 02 Jan 2019 00:00:00 +0530 Fri, 13 Mar 2020 17:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372897 The tribunal set aside the lower authorities' rejection of the refund claim by a 100% EOU, emphasizing that Basic Customs Duty should not be included in the assessable value for duty calculation. The tribunal clarified that duty comparison should be made with goods produced outside the EOU. The matter was remanded for further examination regarding issues like unjust enrichment, in accordance with Section 11B, with the appeal allowed by way of remand. Case-Laws Central Excise Wed, 02 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372897