https://www.taxtmi.com/highlights?id=49322 Refund in cash - unjust enrichment - the prices (both dealer price and RSP) indicate that the burden of enhanced rate of CVD has not been shifted to the buyers - the appellant has fulfilled this responsibility as cast by Section 28C and 28D of Customs Act, 1962 and Department has failed to establish any element of unjust enrichment. - AT en-us Wed, 18 Sep 2019 09:50:36 +0530 Wed, 18 Sep 2019 09:50:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=49322 Refund in cash - unjust enrichment - the prices (both dealer price and RSP) indicate that the burden of enhanced rate of CVD has not been shifted to the buyers - the appellant has fulfilled this responsibility as cast by Section 28C and 28D of Customs Act, 1962 and Department has failed to establish any element of unjust enrichment. - AT Highlights Customs Wed, 18 Sep 2019 09:50:36 +0530 https://www.taxtmi.com/highlights?id=49322