https://www.taxtmi.com/caselaws?id=300519 The Tribunal dismissed both appeals of the Revenue, affirming the decisions of the adjudicating authority and the Commissioner (Appeals). It held that demanding duty based on a proforma invoice lacking legal sanctity was invalid as buyers did not accept or pay against it. The Tribunal found no unjust enrichment as the respondents did not receive any amount exceeding the transaction value. Consequently, the refund of Rs. 50,00,000 was upheld without applying the unjust enrichment bar. en-us Fri, 26 Apr 2013 00:00:00 +0530 Tue, 08 Feb 2022 16:10:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=300519 The Tribunal dismissed both appeals of the Revenue, affirming the decisions of the adjudicating authority and the Commissioner (Appeals). It held that demanding duty based on a proforma invoice lacking legal sanctity was invalid as buyers did not accept or pay against it. The Tribunal found no unjust enrichment as the respondents did not receive any amount exceeding the transaction value. Consequently, the refund of Rs. 50,00,000 was upheld without applying the unjust enrichment bar. Case-Laws Central Excise Fri, 26 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=300519