https://www.taxtmi.com/caselaws?id=389686 The case involved appeals concerning the refund of rubber cess on imported goods under a specific customs notification. The appellant, engaged in tire manufacturing, imported natural rubber and claimed exemption but was required to pay the rubber cess. The dispute arose due to conflicting decisions on the refund. The main issue was the maintainability of the refund claim without challenging assessment orders. The appellant relied on the Customs Act and argued against unjust enrichment, showing evidence of non-passing of the burden to customers. The judgment remanded the appeals for reconsideration, emphasizing a thorough evaluation of all contentions and facts presented. en-us Thu, 07 Nov 2019 00:00:00 +0530 Sat, 14 Dec 2019 14:16:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389686 The case involved appeals concerning the refund of rubber cess on imported goods under a specific customs notification. The appellant, engaged in tire manufacturing, imported natural rubber and claimed exemption but was required to pay the rubber cess. The dispute arose due to conflicting decisions on the refund. The main issue was the maintainability of the refund claim without challenging assessment orders. The appellant relied on the Customs Act and argued against unjust enrichment, showing evidence of non-passing of the burden to customers. The judgment remanded the appeals for reconsideration, emphasizing a thorough evaluation of all contentions and facts presented. Case-Laws Customs Thu, 07 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389686