https://www.taxtmi.com/caselaws?id=381147 The Tribunal remanded the case back to the adjudicating authority as the appellant failed to provide sufficient evidence to prove unjust enrichment for their refund claim on excess CVD paid. Despite the challenge of being time-barred, the Tribunal considered the initial filing date within the one-year limit from the duty payment as valid, emphasizing the requirement for the appellant to present substantial documentary evidence to support their claim. en-us Mon, 03 Jun 2019 00:00:00 +0530 Wed, 08 Jan 2020 15:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381147 The Tribunal remanded the case back to the adjudicating authority as the appellant failed to provide sufficient evidence to prove unjust enrichment for their refund claim on excess CVD paid. Despite the challenge of being time-barred, the Tribunal considered the initial filing date within the one-year limit from the duty payment as valid, emphasizing the requirement for the appellant to present substantial documentary evidence to support their claim. Case-Laws Customs Mon, 03 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381147