https://www.taxtmi.com/caselaws?id=51876 The Tribunal upheld the decision of the Commissioner (Appeals) and rejected the Revenue's appeal regarding the refund claimed by M/s. Maruti Udyog Ltd. for customs duty paid on imported Pipe Comp Catalyst. The Tribunal found no evidence to support Revenue's argument of unjust enrichment, citing documents provided by M/s. Maruti Udyog Ltd. and previous case law involving a similar situation. The Commissioner (Appeals) had determined that the duty incidence was not passed on to customers based on the balance-sheet and C.A. certificate, which the Revenue failed to counter with substantial material. en-us Thu, 01 May 2003 00:00:00 +0530 Wed, 29 Sep 2010 10:16:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51876 The Tribunal upheld the decision of the Commissioner (Appeals) and rejected the Revenue's appeal regarding the refund claimed by M/s. Maruti Udyog Ltd. for customs duty paid on imported Pipe Comp Catalyst. The Tribunal found no evidence to support Revenue's argument of unjust enrichment, citing documents provided by M/s. Maruti Udyog Ltd. and previous case law involving a similar situation. The Commissioner (Appeals) had determined that the duty incidence was not passed on to customers based on the balance-sheet and C.A. certificate, which the Revenue failed to counter with substantial material. Case-Laws Customs Thu, 01 May 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51876