https://www.taxtmi.com/caselaws?id=434224 The Appellate Tribunal CESTAT Ahmedabad remanded the case back to the Commissioner (Appeals) for reassessment of the issue of unjust enrichment in a refund claim concerning the import of cranes. The Tribunal emphasized the need for an independent examination of unjust enrichment based on relevant records, highlighting the importance of proper documentation and evidence in such cases. The decision aimed to ensure a fair and thorough assessment of unjust enrichment to accurately determine the refund eligibility. en-us Fri, 17 Feb 2023 00:00:00 +0530 Mon, 20 Feb 2023 08:25:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434224 The Appellate Tribunal CESTAT Ahmedabad remanded the case back to the Commissioner (Appeals) for reassessment of the issue of unjust enrichment in a refund claim concerning the import of cranes. The Tribunal emphasized the need for an independent examination of unjust enrichment based on relevant records, highlighting the importance of proper documentation and evidence in such cases. The decision aimed to ensure a fair and thorough assessment of unjust enrichment to accurately determine the refund eligibility. Case-Laws Customs Fri, 17 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434224