https://www.taxtmi.com/caselaws?id=780845 CESTAT held that the respondents were entitled to the refund of excess IGST. Although they had not reversed excess ITC when filing the claim, the ITC was reversed before adjudication and the Original Authority noted that reversal. The Chartered Accountant's certificate indicated the excess duty was recorded as recoverable and not passed on to buyers, negating unjust enrichment. Revenue's objection lacked merit and the appeals were dismissed. en-us Tue, 15 Jul 2025 00:00:00 +0530 Fri, 07 Nov 2025 08:37:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780845 CESTAT held that the respondents were entitled to the refund of excess IGST. Although they had not reversed excess ITC when filing the claim, the ITC was reversed before adjudication and the Original Authority noted that reversal. The Chartered Accountant's certificate indicated the excess duty was recorded as recoverable and not passed on to buyers, negating unjust enrichment. Revenue's objection lacked merit and the appeals were dismissed. Case-Laws Customs Tue, 15 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780845