https://www.taxtmi.com/caselaws?id=34731 The Tribunal set aside the impugned order and allowed the appeals, emphasizing the importance of following legal procedures, providing evidence of unjust enrichment, and issuing necessary notices before demanding erroneously refunded amounts of duty. The demands for the erroneously refunded amounts of excess paid duty of customs were found unsustainable as the companies had not proven passing on the excess duty to their customers and no Show Cause Notices were issued as required under Section 28 of the Customs Act. en-us Mon, 05 Jan 2009 00:00:00 +0530 Tue, 13 Oct 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34731 The Tribunal set aside the impugned order and allowed the appeals, emphasizing the importance of following legal procedures, providing evidence of unjust enrichment, and issuing necessary notices before demanding erroneously refunded amounts of duty. The demands for the erroneously refunded amounts of excess paid duty of customs were found unsustainable as the companies had not proven passing on the excess duty to their customers and no Show Cause Notices were issued as required under Section 28 of the Customs Act. Case-Laws Customs Mon, 05 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34731