https://www.taxtmi.com/caselaws?id=443645 The Tribunal upheld the Commissioner (Appeals)'s decision, ruling in favor of the appellant regarding the eligibility for refund of Countervailing Duty (CVD). The appellant successfully demonstrated that the burden of CVD was not passed on to buyers, rebutting the presumption of unjust enrichment. The Tribunal also ordered the payment of interest on the delayed refund, rejecting the department's contention. As a result, the departmental appeals were dismissed, and applications for stay were disposed of. en-us Tue, 26 Sep 2023 00:00:00 +0530 Thu, 28 Sep 2023 08:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443645 The Tribunal upheld the Commissioner (Appeals)'s decision, ruling in favor of the appellant regarding the eligibility for refund of Countervailing Duty (CVD). The appellant successfully demonstrated that the burden of CVD was not passed on to buyers, rebutting the presumption of unjust enrichment. The Tribunal also ordered the payment of interest on the delayed refund, rejecting the department's contention. As a result, the departmental appeals were dismissed, and applications for stay were disposed of. Case-Laws Customs Tue, 26 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443645