https://www.taxtmi.com/caselaws?id=404886 The Tribunal allowed the appeal, granting the appellant a refund of Customs duty amounting to Rs. 9,24,35,784. The Commissioner (Appeals) had initially rejected the refund claim based on the presumption of unjust enrichment, but the Tribunal found that the appellant had not passed on the duty incidence to others. The Tribunal emphasized that the Chartered Accountant's certificate and other evidence supported the appellant's position, in line with the Supreme Court precedent. Consequently, the Tribunal set aside the earlier decision, affirming the appellant's entitlement to the refund without the unjust enrichment bar. en-us Wed, 13 Jan 2021 00:00:00 +0530 Sat, 06 Mar 2021 11:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404886 The Tribunal allowed the appeal, granting the appellant a refund of Customs duty amounting to Rs. 9,24,35,784. The Commissioner (Appeals) had initially rejected the refund claim based on the presumption of unjust enrichment, but the Tribunal found that the appellant had not passed on the duty incidence to others. The Tribunal emphasized that the Chartered Accountant's certificate and other evidence supported the appellant's position, in line with the Supreme Court precedent. Consequently, the Tribunal set aside the earlier decision, affirming the appellant's entitlement to the refund without the unjust enrichment bar. Case-Laws Customs Wed, 13 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404886