https://www.taxtmi.com/caselaws?id=390747 The Tribunal upheld the lower authorities' decision to reject the appellant's refund claim based on unjust-enrichment concerns. Despite the submission of a CA certificate, the absence of current books of account led to the dismissal of the appeal. The Tribunal emphasized the importance of current information in assessing unjust-enrichment at the time of refund release, stating that the CA certificate alone was insufficient to establish non-passing of duty incidence. Consequently, the appeal was dismissed, affirming the lower authorities' ruling as legally sound and correct. en-us Wed, 24 Jul 2019 00:00:00 +0530 Fri, 10 Jan 2020 21:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390747 The Tribunal upheld the lower authorities' decision to reject the appellant's refund claim based on unjust-enrichment concerns. Despite the submission of a CA certificate, the absence of current books of account led to the dismissal of the appeal. The Tribunal emphasized the importance of current information in assessing unjust-enrichment at the time of refund release, stating that the CA certificate alone was insufficient to establish non-passing of duty incidence. Consequently, the appeal was dismissed, affirming the lower authorities' ruling as legally sound and correct. Case-Laws Customs Wed, 24 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390747