https://www.taxtmi.com/caselaws?id=380904 The Tribunal dismissed the Revenue's appeal against the Commissioner (Appeals)'s decision on the refund claim. The appellant, who paid duty under protest, successfully argued against the time-bar rejection of the refund claim. The Tribunal found that the duty amount was not passed on to customers, supported by financial evidence. Consequently, the doctrine of unjust enrichment was deemed inapplicable. The appellant was granted the refund claim with consequential benefits, and the Adjudicating Authority was instructed to disburse the refund with interest within a set timeframe. en-us Wed, 27 Feb 2019 00:00:00 +0530 Fri, 31 May 2019 09:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380904 The Tribunal dismissed the Revenue's appeal against the Commissioner (Appeals)'s decision on the refund claim. The appellant, who paid duty under protest, successfully argued against the time-bar rejection of the refund claim. The Tribunal found that the duty amount was not passed on to customers, supported by financial evidence. Consequently, the doctrine of unjust enrichment was deemed inapplicable. The appellant was granted the refund claim with consequential benefits, and the Adjudicating Authority was instructed to disburse the refund with interest within a set timeframe. Case-Laws Service Tax Wed, 27 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380904