Appellant not asked to prove customers received goods. Revenue didn't check if goods were cleared. Refund claim approved, Revenue appeal dismissed.

Appellant not asked to prove customers received goods. Revenue didn't check if goods were cleared. Refund claim approved, Revenue appeal dismissed. https://www.taxtmi.com/highlights?id=78757 The case involved a dispute over unjust enrichment where the appellant was required to prove that customers received machines/equipment as invoiced. The Revenue failed to investigate with customers or transporters. Goods seized by Revenue were linked to the invoices. The appellant did not confirm clearance of goods. The Commissioner(Appeals) approved a refund, finding the appellant paid duty twice. The order was upheld, dismissing Revenue's appeal. The issue of unjust enrichment was referred for further verification. en-us Mon, 24 Jun 2024 08:10:56 +0530 Mon, 24 Jun 2024 08:10:56 +0530 TaxTMI RSS Generator Appellant not asked to prove customers received goods. Revenue didn't check if goods were cleared. Refund claim approved, Revenue appeal dismissed. https://www.taxtmi.com/highlights?id=78757 The case involved a dispute over unjust enrichment where the appellant was required to prove that customers received machines/equipment as invoiced. The Revenue failed to investigate with customers or transporters. Goods seized by Revenue were linked to the invoices. The appellant did not confirm clearance of goods. The Commissioner(Appeals) approved a refund, finding the appellant paid duty twice. The order was upheld, dismissing Revenue's appeal. The issue of unjust enrichment was referred for further verification. Highlights Central Excise Mon, 24 Jun 2024 08:10:56 +0530 https://www.taxtmi.com/highlights?id=78757