https://www.taxtmi.com/caselaws?id=291300 The Tribunal set aside the impugned order and allowed the appeal, granting consequential relief to the appellant. It determined that the doctrine of unjust enrichment did not apply since the goods were not sold, and the duty incidence did not transfer to a buyer. The Ld. Commissioner (Appeals) erred in applying the unjust enrichment bar. en-us Wed, 20 Nov 2019 00:00:00 +0530 Wed, 13 Nov 2024 12:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=291300 The Tribunal set aside the impugned order and allowed the appeal, granting consequential relief to the appellant. It determined that the doctrine of unjust enrichment did not apply since the goods were not sold, and the duty incidence did not transfer to a buyer. The Ld. Commissioner (Appeals) erred in applying the unjust enrichment bar. Case-Laws Customs Wed, 20 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=291300