https://www.taxtmi.com/caselaws?id=390013 The tribunal allowed the appeals in a case involving differential duty payment for imported raw material for manufacturing steel. The appellant successfully demonstrated that the duty amount was treated as receivables and not passed on to customers, refuting the Revenue's claim of unjust enrichment. By providing evidence through the balance sheet and cost accountant certificates, the appellant proved entitlement to the refund. The impugned order was set aside, emphasizing the significance of proper accounting treatment in unjust enrichment claims. en-us Tue, 05 Nov 2019 00:00:00 +0530 Thu, 05 Nov 2020 11:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390013 The tribunal allowed the appeals in a case involving differential duty payment for imported raw material for manufacturing steel. The appellant successfully demonstrated that the duty amount was treated as receivables and not passed on to customers, refuting the Revenue's claim of unjust enrichment. By providing evidence through the balance sheet and cost accountant certificates, the appellant proved entitlement to the refund. The impugned order was set aside, emphasizing the significance of proper accounting treatment in unjust enrichment claims. Case-Laws Customs Tue, 05 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390013