https://www.taxtmi.com/caselaws?id=295298 The Tribunal ruled in favor of the appellant, setting aside the lower court's decision and directing the refund with interest. The appellant successfully demonstrated that the duty burden was not passed on, supported by CA certificates, balance sheet entries, and customer affidavits. The Tribunal emphasized the absence of duty charges in invoices and upheld that unjust enrichment principles do not apply when duty is paid post-clearance without invoicing. The appellant's compliance with Accounting Standards and the specific nature of EPCG clearances further supported the decision to grant the refund. en-us Fri, 20 Sep 2019 00:00:00 +0530 Fri, 28 May 2021 08:37:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=295298 The Tribunal ruled in favor of the appellant, setting aside the lower court's decision and directing the refund with interest. The appellant successfully demonstrated that the duty burden was not passed on, supported by CA certificates, balance sheet entries, and customer affidavits. The Tribunal emphasized the absence of duty charges in invoices and upheld that unjust enrichment principles do not apply when duty is paid post-clearance without invoicing. The appellant's compliance with Accounting Standards and the specific nature of EPCG clearances further supported the decision to grant the refund. Case-Laws Central Excise Fri, 20 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=295298