https://www.taxtmi.com/caselaws?id=390336 The Tribunal upheld the order of the Commissioner (Appeals) and dismissed the appeals filed by the Department. It held that the assessee successfully rebutted the presumption of unjust enrichment, with the CA Certificate and other documents serving as sufficient evidence. The Tribunal directed that the entire refund amount should be paid to the assessee and not deposited in the Consumer Welfare Fund. en-us Tue, 24 Dec 2019 00:00:00 +0530 Mon, 30 Dec 2019 11:16:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390336 The Tribunal upheld the order of the Commissioner (Appeals) and dismissed the appeals filed by the Department. It held that the assessee successfully rebutted the presumption of unjust enrichment, with the CA Certificate and other documents serving as sufficient evidence. The Tribunal directed that the entire refund amount should be paid to the assessee and not deposited in the Consumer Welfare Fund. Case-Laws Customs Tue, 24 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390336